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
HKD 699.86

Inclusive of HK delivery

Ready to ship
Delivery Time: around 4-5 weeks
Extra 10 working days if shipping address outside Hong Kong
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Taxation

View all
EU Freedoms, Non-EU Countries and Company Taxation
Kluwer Law International

EU Freedoms, Non-EU Countries and Company Taxation

Daniel Smit
HKD 2,818.94
Tolley's Value Added Tax 2020-21: 2nd edition only
LexisNexis U.K.

Tolley's Value Added Tax 2020-21: 2nd edition only

Louise Hemmingsley; David Rudling, VAT
Transfer Pricing Case Law Around the World 2025
Kluwer Law International

Transfer Pricing Case Law Around the World 2025

Michael Lang; Raffaele Petruzzi
HKD 1,765.53
Tax Cases Reports
The Stationery Office (Subscriptions)

Tax Cases Reports

Tolley's Tax Planning for Owner-Managed Businesses 2020-21
LexisNexis U.K.

Tolley's Tax Planning for Owner-Managed Businesses 2020-21

Paula Tallon; Paul Howard, Gabelle LLP
The Timing of Income Recognition in Tax Law and the Time Value of Money
Routledge

The Timing of Income Recognition in Tax Law and the Time Value of Money

Moshe Shekel
HKD 1,828.45