Perthshire Fine Wines Ltd v Her Majesty's Revenue & Customs

Facts

The appellant, Perthshire Fine Wines Ltd, applied to the Commissioners for approval of premises at 202 High Street, Auchterarder, Perthshire as a trade facility warehouse, which would permit goods to be held there in duty suspension. The Commissioners refused the application by letter dated 7 November 2005. Their stated concerns included that the premises were insecure and unsafe and that the condition of the premises raised health and safety considerations. The appellant had corresponded with the Commissioners about alterations and improvements to the premises, which officers had visited in September 2005. The Commissioners failed to carry out a review within the time allowed, so the appeal proceeded on the basis of a deemed confirmation of the original refusal, though a reviewing officer did issue a decision by letter dated 14 February which the parties agreed could form the basis of the appeal. Officer Stewart gave evidence that the primary consideration affecting her was that the intended use of the premises did not meet the criteria for approval as a trade facility warehouse. Mr McCallum, a director of the appellant, gave evidence that allowable operations such as bottling, repacking and relabelling took place, but the evidence also showed that wines, in particular fine and en primeur wines, were to be stored and matured, and champagne turned to prevent oxidation, all for retail sale. The appellant appealed to the Tribunal.