Andrew Burridge v The Commissioners for HMRC

Facts

The appellant, Mr Andrew Burridge, arrived at Terminal 2 of Manchester Airport on 15 April 2024 on a flight from Banjul, Gambia, having travelled there on a visit organised by his local church to deliver electrical kitchen goods and items for children. He was intercepted in the Green Channel by Border Force officer Haigh and found to be carrying 35.35kg of hand rolling tobacco — 35.1kg of Amber Leaf and 250g of Golden Virginia — which was not UK duty paid and which greatly exceeded the travellers' allowance of 250g of hand rolling tobacco under the Travellers Allowance Order 1994. The goods were seized and the seizure was not challenged, so they are treated as condemned and forfeit. HMRC officer Doherty wrote to the appellant on 6 March 2025 enquiring into the customs and excise duty position and inviting cooperation, and sent a reminder on 21 March 2025. No response was received, and on 11 April 2025 HMRC issued a civil evasion penalty of £22,297.00, equal to the duty sought to be evaded, with no reduction for disclosure or cooperation. The penalty was upheld on review on 21 May 2025 and the appellant appealed to the First-tier Tribunal on 9 June 2025.