Animal Comfort Ltd v The Commissioners for HMRC

Facts

The appellant, Animal Comfort Ltd, is a small company that makes cattle cubicles. HMRC accepted an import entry of steel pipes on 24 March 2022. After opening a compliance check in January 2025, HMRC concluded that the goods had been declared to the wrong commodity code. On 24 March 2025 it issued the Liability Decision, assessing import duty of £13,214.82 plus import VAT, £15,857.78 in total. The appellant said a tariff quota had been available, and HMRC's officer told it to apply for remission using form C285. That application was refused in April 2025 and the refusal was upheld on statutory review on 4 July 2025. The appellant's office manager, Ms Swain, submitted a notice of appeal on 5 September 2025, out of time. HMRC objected to the lateness and applied to strike out the appeal. Shortly before the hearing HMRC applied to vacate it because the duty had been neither paid nor deposited, and the appellant applied for a hardship certificate under section 16(3) of the Finance Act 1994. The parties also disputed whether the notice of appeal challenged only the remission refusal or also the Liability Decision. The appellant applied in the alternative to amend the notice.