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We have just read a VAT case in which it was found that HMRC had seized a jar of honey that weighed 0.8kg too much.
The honey was an unsolicited gift from an uncle in Australia posted to his relative in the UK but seized by HMRC at the postal depot for exceeding the weight limit on imports of honey which is 1kg.
The relative wrote to HMRC and appealed but the Revenue said the honey had been destroyed and ‘importers of honey should make themselves aware of the weight limits’ even though it was an unsolicited gift. They refused a claim for restoration of the honey.
The relative exercised his rights and took the case to the VAT tribunal where HMRC rolled out at great expense their counsel (who happened to be called Rupert) to defend their actions.
The outcome was that the honey...
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