Ross Birkbeck has successfully represented the taxpayer against customs and excise charges of over £1m assessed on a farmer and landlord by HMRC. In Giles Bunting vs HMRC [2024] UKFTT 00431 (TC), HMRC claimed Mr Bunting was jointly and severally liable along with his tenant, who was the undisputed holder of the goods, on account of failing to take due care, and penalties were also issued. The case considers important issues on the breadth of customs and excise liability following the Court of Appeal’s decision in HMRC v Perfect [2019] EWCA Civ 465 .