Rogers & Norton have a Specialist Team handling HM Revenue & Customs (HMRC) claims, in particular relating to the detention of goods, seizure of goods, VAT assessments and adverse decisions.

Head of the Team, Peter Hastings is recognised as a leader and specialist dealing with disputes, litigation, claims and injunctions against HMRC (and its predecessors Customs and Excise and Inland Revenue).

He has been the lead Partner in many cases and insolvency related matters involving HMRC, ranging from £10,000 to multi-million pound claims.

Peter and his team (within the commercial group) are skilled and experienced in dealing with :-

• Detentions and Seizure of Goods
• Restoration Claims
• Condemnation Proceedings
• Injunctions (including urgent injunctions)
• Judicial reviews (including claims for the urgent release of goods and damages for unlawful detentions, and injunctions)
• VAT Assessments and Appeals
• Excise Duty Assessments and Appeals
• Customs Duties and Inland Revenue matters
• Appealing Duty Drawback Rejected claims
• Reviewing Assessments and achieving the withdrawal of Assessments altogether
• Human Rights Issues
• HMRC Raids and Investigations
• Movement and Board Guarantees (including Board applications)
• Disclosure & Legal Privilege issues
• VAT Returns and Payment issues
• Carousel Fraud & MITC
• Irregularities and place of supply
• Exemptions and zone rating
• Claims against Inland Revenue for errors
• Abuse of duties by HMRC
• Breaches of common law and statutory duties
• Economic loss claims (including loss of profit)
• UK/EC Customs duties & VAT issues
• Money Laundering Issues
• Misfeasance in Public Office

Sectors

 The team has a particular emphasis in the following sectors :-

Peter and his team has acted for East Anglian businesses and individuals, UK businesses, French hauliers, Canadian operations, UK suppliers and warehouses

Recent cases include:

Peter has acted for businesses and individuals in the following claims:-

• Securing urgent instructions to secure the release of goods. Securing two emergency injunctions for the release of detained and seized alcoholic goods at a judicial review hearing (expedited), value £1million.
• Acting on a detention of alcohol value in excess of £1million.
• Condemnation proceedings challenging the legality of seizures of alcoholic and tobacco products and submitting novel issues of law and attempting to reverse legislation dating back to 1979 and which is incompatible with ECHR.
• Appeals in the VAT and Duties Tribunal challenging HMRC’s decision to refuse restoration of vehicles seized during legitimate “booze cruises”.
• Successfully appealing and securing the withdrawal of an assessment of excise duty and VAT issued in the sum of £5.2 million.
• Acting for businesses who have been subjected to assessments on the grounds that the goods were not exported but had been “slaughtered”.
• Dealing with other appeals and drawback claims on appeal – value £200,000.
• Defending claims made by HMRC against companies for unpaid Corporation Tax.
• Acting for a Canadian pharmaceutical Company and advising on various issues with HMRC.
• Acting for directors in defending claims made by HMRC (including misfeasance Claims).
• Acting and advising on Judicial Reviews in the High Court in connection with HMRC (including being the Lead Partner and securing Judgment that HMRC had unlawfully detained goods).
• Securing a Court Order to prevent the presentation of a winding up petition.
• Successful conclusion of condemnation proceedings.
• Advising on Bond issues.
• Successfully applying for Hardship Certificates.
• Securing removal of allegations of fraud and dishonesty.

Peter and his team can also advise on compliance reviews, and compliance with UK, EU and International trade laws and regulations (including competition and Duty/VAT issues)

In addition, the team and members of the commercial insolvency department can advise and act for directors on the following matters :-

Peter has appeared in the VAT and Duties Tribunal, and is experienced in the High Court and Court of Appeal (and all forms of Alternative Dispute Resolution), and the Companies Court, and has also conducted and advised on many Judicial Reviews.

We will visit you at your premises and work with you to understand and achieve your ultimate objectives. Peter regularly visits London and will willingly travel to clients throughout the UK (in particular East Anglia (in particular Norfolk, Suffolk and Essex), the Midlands (in particular Birmingham) and Southern Coastal counties (in particular Kent and Sussex).