Continued success for HMRC and UK Border Force Litigation team

Peter Hastings, Rogers and Norton

The Rogers & Norton HMRC and UK Border Force Litigation team were delighted to help with the restoration of goods (Nitrous Oxide) worth more than three hundred thousand Euros for a company importing from Europe to be sold to legitimate users within the catering sector.

The seizure and significant consequences for the company at a challenging time of year to find a solution to the problems they had with HMRC.  Unless restored, our client would not have recovered the monies it paid for the goods and its customers would have had claims for breach of contract. The future of our client was at risk. Our specialist team that deal with HM Revenue and Customs (HMRC) claims, in particular relating to the detention of goods, seizure of goods, understood the need to react quickly to get the goods restored, as the effect on cash flow together with the potential impact on jobs, would be problematic for any company.  It is illegal to supply or import for personal use, unless it can be proved to be destined for use in cream chargers for use in the catering industry. It was the UKBF’s case that the Goods imported were liable to forfeiture under the Customs and Excise Management Act 1979 (‘CEMA’), because they were in breach of a prohibition imposed by s.12 PSA 2016. They were also liable to be forfeited under the Psychoactive Substances Act 2016 (‘PSA’), as they could be consumed by any individual for their psychoactive effects; and the importation was not for an exempted activity. Our client’s evidence proved that the goods were for lawful use, and combined with our compelling arguments on financial hardship, the goods were restored.

We are currently pursuing other claims for damages against HMRC and UKBF, ranging from £50.000 to £6 million. Additionally we are challenging VAT and Duty Assessments from £30,000 to £1million.

We are experienced in Magistrates Court proceedings; First Tier Tax Tribunal; Court of Appeal; European Convention on Human Rights; Administrative Court and Injunctions and can assist with Tax, Coding and Duty and Vat claims and issues.

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