“…Both of those cases and the UT decision in McKeown v Revenue and Customs Commrs [2016] UKUT 479 (TCC) [2017] STC 294 to which Mr Firth also referred, and in which the UT adopted the Court of Appeal Criminal Division interpretation of “holding” in Tatham, were also referred to…”
“…ssumed facts, no one can be shown to have had physical possession of the goods when an earlier duty point must have arisen. The same was true in McKeown v HMRC [2017] STC 294, UT.…”
“…for Mr Perfect, also drew support from an earlier decision of the Upper Tribunal in McKeown and others v Revenue and CustomsCommissioners [2016] UKUT 479 (TCC) [2017] STC 294. McKeown and the two other appellants were all drivers of heavy goods vehicles based in Northern Ireland who were stopped by the United Kingdom Border Force in…”