Customs and excise quarterly update - August 2020
In this update we report on (1) the government's guidance concerning border planning for the end of the transition period; (2) the government's plans to support customs intermediaries; and (3) the government's recently published policy papers on moving goods under the Northern Ireland Protocol, following the transition period.
News
Government accelerates border planning for the end of the Transition Period
The UK government has published guidance confirming that the Brexit implementation period will not be extended beyond 31 December 2020. Read more
New measures to support customs intermediaries
Following the announcement that the transition period will not be extended and controls for importing goods will now apply from July 2021, HMRC has published guidance containing details of various measures intended to accelerate growth of the UK's customs intermediary sector. Read more
Moving goods to and from Northern Ireland and Trader Support Service
The Cabinet Office has published a policy paper which provides guidance on the future customs processes for moving goods to and from Northern Ireland. Read more
Case reports
Ampleaward – Upper Tribunal confirms that bonded warehouse need not be located in UK for VAT exemption to apply
In Ampleaward Ltd v HMRC [2020] UKUT 0170 (TCC), the Upper Tribunal (UT) has confirmed that HMRC is not entitled to claim UK acquisition VAT on the purchase of alcohol from a supplier situated in a second EU state, which is then delivered to a tax warehouse in a third EU state. Read more
Morgan James and Exeter Drinks – Factors to be taken into account by HMRC when determining whether a person is a 'fit and proper person'
In Morgan James Ltd and Exeter Drinks Ltd v HMRC [2020] UKFTT 151 (TC), the FTT has clarified the factors that HMRC can take into consideration when determining whether a person is a 'fit and proper person' to carry out alcohol wholesaling. Read more
Lennon – Person importing cigarettes without paying excise duty liable to excise duty assessment despite acquittal of criminal charge
In Brendan Lennon v HMRC [2020] UKFTT 268 (TC), the FTT has held that the acquittal of a person of criminal charges does not preclude HMRC from issuing an excise duty assessment in respect of the goods in question. Read more