Tax

Queenswood Natural Foods Ltd v Revenue & Customs

[2011] UKFTT TC TC01604First-tier Tribunal (Tax)2011

Get the AI brief for this case

Generate a structured brief — facts, issues, held, reasoning, and significance — for this case in seconds. Or browse the verbatim judgment via the source links below.

Quick orient — first passages from judgment

Customs duty� -� whether the Appellant had �empowered� a third party to act either as its direct or indirect representative in dealings with the Customs authorities� -� if so, whether the Appellant could sustain the various limbs of the defence against liability for the duty provided for by Article 220(2)(b) of Council Regulation 2913/92 -� Appeal dismissed

This case concerned a post-clearance demand by HMRC for unpaid customs duty in the amount of �119,120.89 plus interest. The Appellant is a medium-sized wholesaler, supplying organic produce principally to health food shops and other retailers. In the period from June 2006 to December 2008 the Appellant imported either 22 or 28 consignments (the precise number is not particularly material) of unrefined cane sugar from Havana, Cuba. It is common ground between the parties that the sugar was entered under the wrong commodity code for Customs Duty purposes which is why the duty is now claimed.

There were two different codes for the importation of raw sugar in the relevant period. Code 1701 11 10 00 applied to:

�Raw sugar not containing added flavouring or colouring matter; Cane sugar; For refining�.

�Raw sugar not containing added flavouring or colouring matter; Cane sugar; Other�.

Auto-extracted from BAILII. Full structured brief in progress — the source links below give you the verbatim judgment in the meantime.

Read the full judgment elsewhere

Multiple official and mirror sources — pick whichever loads cleanly on your network.

More Tax cases

Ferguson & Anor v Revenue and Customs (STAMP DUTY LAND TAX - residential property - whether paddock was part of garden or grounds of dwelling - paddock was part of grounds)

[2026] UKFTT TC 238

MWL International Ltd & Anor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - agreement with inspector of taxes that certain cars would be "pooled cars" for NICs purposes if various conditions satisfied - HMRC subsequently sought to collect NICs retrospectively - whether HMRC estopped from doing so - whether the FTT had jurisdiction to decide whether Appellants had legitimate expectation that decisions would not be retrospective)

[2026] UKUT TCC 62

BGC Services Holdings LLP v Revenue and Customs (Determinations under Reg 80 of the PAYE Regs - whether it appeared to HMRC that there may be tax payable)

[2026] UKFTT TC 558

Best Cosmetics Ltd v Revenue and Customs (IMPORT VAT - Postponed VAT Accounting - importer not VAT registered - post-clearance demand notices issued for unpaid VAT - no evidence that postponed VAT was accounted for)

[2026] UKFTT TC 236

Ivey v Revenue and Customs (Strike Out - Jurisdiction)

[2026] UKFTT TC 233

Revenue and Customs v Electric Mobility Euro Ltd & Anor (Discovery assessments - extended time limit assessments - penalty for inaccuracy in a return - deliberate inaccuracy - whether deliberate inaccuracy necessarily involves dishonesty - whether HMRC required to specifically plead and prove dishonesty - whether the FTT erred in failing to explain how the appellant's conduct might not involve dishonesty)

[2026] UKUT TCC 37

Common Room

Discussion

0 comments · About the Common Room →

No comments yet — start the discussion.

Voted-best comments help future students and feed Caselaw's AI study tools.

This case is reproduced verbatim from the public judgment published by The National Archives under the UK Government's Open Government Licence v3.0. If you appear in this case and believe it should not be published — for example because your conviction was quashed on appeal, you have statutory anonymity, or for other privacy reasons — request removal here.

Tax