R (on application of Hammonds of Knutsford plc) v Revenue and Customs Commissioners

Customs and excise – Duties. The Upper Tribunal (Tax and Chancery Chamber) dismissed the claimant taxpayer's application for judicial review of the defendant Revenue and Customs Commissioners' refusal of its claims for the excise duty drawback on the basis that consignments had been exported prior to the expiration of a 48-hour inspection facility period (the inspection facility rule). The inspection facility rule was a substantive requirement, which was an anti-avoidance measure, and the rule was proportionate and had not breached fiscal neutrality.

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