“… stayed pending the decision of the CJEU in relation to the Court of Appeal’s reference of HMRC v Perfect [2019] EWCA Civ 465. The CJEU handed down judgment in Case C-279/19 HMRC v WR [2021] EU:C:2021:473 on 10 June 2021. This court also gave a ruling in HMRC vPerfect No 2 [2022] EWCA Civ 330, [2022] 1 WLR 3180 (CA).…”
“…Mr Firth referred us to HMRC v WR (supra) (the Perfect case) and to the Opinion of Advocate General Tanchev (Case C-279/19 HMRC v WR [2021] Opinion). That was a case in which a delivery driver had been assessed to excise duty in relation to goods in his possession. One of the quest…”
“…The CJEU received the reference on 3 April 2019. Advocate General Tanchev delivered his opinion on 21 January 2021 and judgment was given on 10 June 2021: see Case C-279/19 Commissioners for Her Majesty’s Revenue and Customs v WR EU:C:2021:473. The matter was then listed for a further hearing in this Court, which took place before…”