Janet Esther Herron v Commissioners for Her Majesty's Revenue and Customs

Facts

The Appellant, Janet Esther Herron, has traded as a road haulier under the name Herron Transport from premises at Ballygowan Road, Dromore, County Down. On 25 November 2007 her husband, David Herron, was stopped by the Respondents' officers while driving a Ford Transit van on the A1 between Belfast and Dublin. In the rear of the vehicle was a plastic 'pod' found on inspection to contain diesel; David Herron was arrested and, interviewed under caution, admitted that United Kingdom duty had not been paid on the fuel and that he intended to evade it. The Respondents seized the fuel and the vehicle, and served a Notice of Seizure requiring production of records — including vehicle tank capacities, tachographs and maintenance records for the preceding three years — to enable a fuel audit. Only limited records were subsequently produced. Using fuel purchase invoices obtained from David Herron and from the Republic's Revenue Commissioners, the Respondents issued two assessments dated 13 October 2008, in the sums of £1,823 and £13,024, calculated respectively on a presumption of decanting from same-day double refuellings and of purchases exceeding the disclosed 600-litre maximum tank capacity. The Appellant requested a formal review and submitted further statements; by letter dated 14 May 2009 the Review Officer upheld both assessments. The Appellant appealed to this Tribunal.