We explore the tools that HMRC uses to undertake investigations into the tax affairs of individuals and corporates.
Read moreCustoms Disputes
We assist in any dispute with HMRC or Border Force on the import or export of goods into the UK.
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Our lawyers have a wealth of experience in customs-related matters. We understand the disruption that can be caused to business of all sizes when goods are seized or your premises or property is subject to searches. That’s why we work to find a resolution as quickly and efficiently as possible.
HMRC is the agency responsible for the national policy on goods entering and leaving the UK. However, Border Force is tasked with enforcing that policy. Accordingly, Border Force has wide-ranging powers of search, seizure and arrest.
Brexit has had significant impact on the procedures that must be complied with when importing and exporting goods. Despite the transition period that permitted a certain amount of leeway when getting to grips with the various changes, there remains a great deal of confusion and uncertainty as to the correct processes to follow to avoid infringing the strict requirements and invoking the consequences that can follow.
Specialist customs dispute lawyers
Our team is dedicated to achieving success for you in all aspects of any customs dispute. Rather than focusing solely on the dispute process, we always looks to flexible solutions that prioritise not only the financial viability of your business, but also its reputation moving forward.
We’re innovators, focused on finding new and creative solutions alongside more traditional ones. While we have over 25 years’ experience of litigation in the Tax Tribunal, we can also provide bespoke mediation strategies and — due to our unrivalled knowledge of the structure and politics of HMRC — are often able to achieve negotiated settlements where others can’t.
This area is a core focus for Simon Ellis, a Legal Director with a wealth of customs experience, including acting as the retained advisor on customs and excise matters for a leading international brewery. He has also acted as an advisor on customs regulations for two of the world’s largest hauliers, as well as a number of UK-based operators.
He works closely with Natalia Aguilar, a Senior Associate who has developed particular expertise in dealing with seizures of goods by HMRC and Border Force. Of particular note was her success in securing the restoration of goods to a household name client who had allegedly imported in breach of environmental regulations, with a value of circa £500,000.
Our customs dispute services
Customs disputes — case highlights
Global manufacturer — environmental licence expiry
Acted for one of the world’s largest manufacturers in a seizure by Border Force of a large shipment of musical instruments due to environmental licences having expired during the course of the shipment. Secured restoration of the goods without recourse to court proceedings.
Wholesaler and logistics company — administrative errors
Acting for two clients — one an alcohol wholesaler and bonded warehouse and the other a logistics company — in respect of multiple joint seizures by Border Force of alcohol and vehicles as a result of administrative errors that occurred with the required paperwork. Representing the clients in condemnation proceedings before the Magistrates’ Court and restoration proceedings before the Tax Tribunal.
Clerical error leads to proceedings
Acting for a European scrap metal trader in a seizure by Border Force of a shipment of scrap metal, in which a clerical error resulted in the incorrect goods being sent to the wrong customer. Representing the client in condemnation proceedings before the Magistrates’ Court and restoration proceedings before the Tax Tribunal.
Alleged duty evasion
Acting for a South Asian wholesaler and freight transport organiser in seizures by HMRC of four consignments of cigarettes due to the alleged taking of preparatory steps to evade duty. Representing the client in condemnation proceedings before the Magistrates’ Court and restoration proceedings before the Tax Tribunal, as well as in a criminal enquiry.
'Holding' excise goods
Acting for a corporate client in relation to joint and several liability Excise Duty assessments issued by HMRC for circa £1.5m, which will continue the legal discussion concerning the circumstances in which an entity may be held liable for payment of excise duty due to its ‘holding’ of the excise goods following the excise duty point arising.
Subcontractor fraud
Acted for an international haulage company that subcontracted several shipments of alcohol to other hauliers which supposedly conveyed the goods into EU bonded warehouses. The goods were receipted as delivered by the warehouses but were in fact diverted and smuggled back into the UK without duty being paid. Our client was unaware of the fraud and was successful in the argument that it could rely on the receipt from the warehouse to relieve it of liability for the duty.
Improper investigations into duty status
Acted for an alcohol wholesaler in respect of HMRC’s seizure of circa £1.5m of goods held at the client’s warehouse. HMRC failed to carry out proper investigations into the duty status of the goods and obtained a condemnation order. The client appealed to the Tax Tribunal and the judge ordered HMRC to reconsider, as well as making a wasted costs order. The matter was finally dealt with in a landmark decision by the Court of Appeal.
Lack of evidence leads to HMRC assessment withdrawal
Acted for the world’s largest haulage company in respect of assessments raised by HMRC of circa £5m under the Excise Goods (Holding Movement and Duty Point) Regulations 2010. We were successful in persuading HMRC to withdraw the assessment due to lack of evidence.
Exporting equipment without proper licences
Successfully acted for two companies that specialise in the export of military equipment in proceedings involving HMRC, where it was alleged that such equipment had been exported without the proper licences.
Customs disputes FAQs
“Dan Stowers has over 20 years’ experience, much of which related to serious and complex fraud cases. He is friendly and approachable to clients, but tenacious with his opponents. Having worked with Dan, he has consistently proved to be a very strategic thinker with an incredible eye for detail. He is particularly effective during investigations and has managed to stop criminal investigations before his client has been charged.”
The Legal 500, 2021
“[Dan Stowers is] highly experienced in all aspects of fraud work and is head and shoulders above his peers… a leader in the field.”
The Legal 500, 2012
“Dan Stowers is clearly in control of his cases. He has the exceptional ability of both being able to have a well-reasoned overview of a case as well as having all the details at his fingertips. This means that you feel that he is truly providing the best representation for his client.”
The Legal 500, 2020
“Dan Stowers is without doubt the most dynamic lawyer in his field, understanding the issues immediately and how to address them.”
The Legal 500, 2020
Related insights
Here, Claudia Sivori explains how prosecutions will be brought on corporate manslaughter and Director’s duties following the Phase 2 Grenfell Report findings.
Read moreNatalia Aguilar examines the decision in Beech Developments (Manchester) Limited and others v The Commissioners for His Majesty’s Revenue and Customs.
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