Sintra Global Inc & Anor v The Commissioners for HMRC
Decision date: 5 October 2022
Neutral citation: [2022] UKFTT 365 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned HMRC assessments and penalties against Sintra Global Inc (Global) and Parul Malde arising from alleged inward diversion of alcohol into the UK. The Tribunal found that Sintra SA had diverted and supplied alcohol in the UK and that Mr Malde controlled SA, but did not find that Global had done so. The Tribunal allowed Global’s and Mr Malde’s appeals because HMRC’s assessments were materially flawed: the assessing officer failed to consider available material (notably bank statements), undermining the “best of their judgment” requirement.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
An assessment or penalty made “to the best of their judgment” requires the assessing officers to give fair consideration to material reasonably available to them; failure to consider such material (including relevant contemporaneous records) undermines and can vitiate the assessment. Contemporaneous ownership claims and records are significant evidence in determining whether an overseas entity supplied diverted goods into the UK.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal indicated that hearsay and foreign mutual assistance material are admissible under Rule 15(2) but their weight depends on the circumstances and the ability to test them. The Tribunal also stated a preferred fact‑finding approach: prioritise documentary and contemporaneous records over later witness recollection, using oral evidence mainly to test credibility and motive.