[2013] UKFTT 720 (TC)

There was no express time limit under United Kingdom legislation for the recovery of debts owed to Customs resulting from criminal acts. Therefore, there was nothing to disapply the three-year time limit in Regulation 2913/92 art.221(3) for communicating the debt due and a post-clearance demand note issued around seven years after the debt arose was out of time.

FTT (Tax) (Judge Kevin Poole , John Robinson)

29/11/2013