“…the reasoning in R vBajwa [2012] 1 WLR 601, R vTaylor & Wood [2013] EWCA Crim 1151 and R v PhilipTatham [2014] EWCA Crim 226 is based on a domestic law analysis which recognises that under English law a person can be in possession of goods without physically holding them. The term “h…”
“…] and Sub One Ltd v. HMRC [2012] UKUT 34 (TCC), [15] and [2014] EWCA Civ 773, [43]. He says that this is also consistent with the approach adopted in R vTatham [2014] EWCA Crim 226 at 23e per Leveson P, and McKeown v HMRC [2016] UKUT 479 (TCC) at [65].…”
“…A very similar approach was adopted in R v Philip Tatham [2014] EWCA Crim 226, to which the UT referred at [122]. That was also a case concerning smuggled tobacco on which excise duty had been evaded. At [23] Sir Brian Leveson P, who gav…”
“…In Tatham v R [2014] EWCA Crim 226, the Court (Sir Brian Leveson P, Thirlwall and Phillips JJ) was again concerned with an appeal against the confiscation order by a defendant who had pleaded gu…”