NICOLA MCQUEEN & Anor v Revenue & Customs (CUSTOMS and EXCISE - civil evasion penalties - whether Appellants were stopped in the green channel)

CUSTOMS and EXCISE � civil evasion penalties - whether Appellants were stopped in the green channel - whether Appellants acted dishonestly - appeals refused and decisions upheld

The Tribunal determined the appeals on 5 May 2022 without a hearing under the provisions of Rule 29 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.� All parties consented to the appeals being determined in this way and the Tribunal considered that it was in the interests of justice to do so.�

The Tribunal decided the appeals having first read the Notices of Appeal dated 6 March 2020 (with enclosures) and HMRC�s Statement of Case dated 14 July 2020 together with a Bundle prepared by HMRC, which included the letters from the Appellants to HMRC dated 3 December 2019 and 2 January 2020.

             In November 2018, Mrs Harris and her daughter Ms McQueen returned to the UK from a holiday in the Gran Canaries.� Their bags were searched at Gatwick by Officer Kirkpatrick who seized 5,880 cigarettes and 250g of hand rolling tobacco (�HRT�) as being in excess of their personal allowances.�

             On 18 December 2019, HM Revenue & Customs (�HMRC�) issued Mrs Harris with civil evasion penalties of �564, and on the following day, they issued Ms McQueen with penalties of the same amount. Mrs Harris and Ms McQueen appealed to the Tribunal against the penalties.�