A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979

Taxation

A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979

By Paul Tapsell
Law Brief Publishing July 2024

Specifications

ISBN-13
9781916698390
Publisher
Law Brief Publishing
Publication
July 2024
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This guide provides practitioners involved with challenges to seizures under the Customs and Excise Management Act 1979 with detailed coverage of the relevant statutory provisions and case law and practical advice as to the procedures and issues which may arise.

The book gives an analysis of the legislative framework dealing with forfeiture, examples of the situations when goods and/or vehicles are seized and explains the distinct statutory regimes dealing with Condemnation proceedings in the Magistrates and Crown Courts and Restoration appeals in the First Tier Tribunal (Tax Chamber).

Table of Contents

Introduction

Part One – Seizure
Chapter One – Forfeiture: The Statutory Framework
Chapter Two – Challenging the Seizure

Part Two – Grounds for Seizure
Chapter Three – Excise Goods and Personal Allowances
Chapter Four – Other Common Situations

Part Three – Condemnation Proceedings
Chapter Five – Provisions Relating to Seizure and Condemnation Proceedings
Chapter Six – Condemnation Proceedings
Chapter Seven – Appealing a Condemnation Decision
Chapter Eight – Costs and Compensation
Chapter Nine – Proportionality

Part Four – Restoration Proceedings
Chapter Ten – Restoration
Chapter Eleven – The Tribunal’s Jurisdiction
Chapter Twelve – Proportionality
Chapter Thirteen – Procedure on Appeal to the First-Tier Tribunal Tax Chamber
Chapter Fourteen – Costs in Restoration Proceedings
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