Practice area
Direct and indirect taxation: income tax, corporation tax, capital gains tax, VAT, stamp duties, HMRC assessments and penalties, and tax appeals.
Mr Darren Lee Dickinson was driving a Rover 820 off the ferry at Dover Eastern Docks on 1 July 2001 when officers of HM Customs and Excise waved him, together with four or five other cars, into a slip road. He declared tobacco…
Mr K A Frazer appealed against a decision of the Commissioners of Customs and Excise, communicated on review by letter of 13 February 2002, refusing to restore to him a Renault Laguna car seized on 25 November 2001. At about 1.25…
The appellant, Miss B Hill, was the owner and driver of a Toyota Corina which was stopped by officer Bond of Customs and Excise at Dover docks on 31 July 2001 on her return from Calais. Her passenger was Mr William Kessler, an…
Broomco (1984) Ltd, formerly Anchor Foods Ltd, imported butter from New Zealand between 7 March 1994 and 8 December 1997 accompanied by certificates that it satisfied the conditions for preferential access to the European…
Eric Darby, then aged 69, travelled to the continent on 16 October 2001 with a former colleague, William Riley, in Mr Riley's Rover car on a one-day shopping expedition, taking an early Shuttle from Dover and intending to return…
Miss Despena Hacon was the owner of a Vauxhall motor car which Customs officers seized at Dover on 12 November 2000. She was not present: the car was being driven by her partner, Mr Hayden Brown, who was returning from Calais…
On 4 August 2001 Mr Iain Clarke and his friend Mr Roger Napper were stopped by Customs officers at Eastern Docks, Dover, at about 4.30pm as they returned from a week's fishing holiday in France. They were travelling in a car…
Whitehead Machinery (Partnership) bought, sold, repaired and occasionally hired out used commercial vehicles. In June 2001 Mr Bown, a driver known to Mr Whitehead for some 25 to 30 years through their village and their trading…
Mr Raymond Francis Thompson was stopped by Customs officers at Poole on 14 November 2000 as he disembarked from the boat from Cherbourg with his vehicle. His car carried excise goods well above the indicative levels in the Excise…
Mrs Elsie Downes owned a vehicle, registration number P694 NHJ, which was subject to a hire purchase agreement. On 3 October 2000 she and her sister, Mrs Tucker, were stopped by an officer of HM Customs and Excise on entry into…