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Bio Power (UK) Ltd v Revenue and Customs: FTTTx 30 Apr 2012

Excise duty – fuel duty – Hydrocarbon Oils Duties Act 1979 s 6A – fuel substitutes – pounds 11,044 assessment and pounds 250 penalty imposed in respect of unpaid duty and failure to produce records – Appellant alleging it sold cleaned, filtered, polished waste vegetable oil and not fuel – whether there had been a … Continue reading Bio Power (UK) Ltd v Revenue and Customs: FTTTx 30 Apr 2012

British Steel Plc v Her Majesty’s Commissioners for Customs and Excise: CA 20 Dec 1996

The claimant company paid excise duty on hydrocarbon oil used in its blast furnaces, whilst consistently contending that it was entitled to relief under section 9(1) of that Act on the ground that the oil was not used as fuel. The Commissioners rejected that contention. The claimant brought an action against the Commissioners claiming restitution … Continue reading British Steel Plc v Her Majesty’s Commissioners for Customs and Excise: CA 20 Dec 1996

Peers (T/A Always Access) v Revenue and Customs: FTTTx 8 Jan 2010

EXCISE DUTY – hydrocarbon oil – assessment to duty – taking in and use of red diesel on public roads – whether quantum of assessment reasonable and to best judgment – appeal dismissed – Sections 12 and 13 (1A) Hydrocarbon Oils Duties Act 1979. Citations: [2010] UKFTT 9 (TC) Links: Bailii Statutes: Hydrocarbon Oils Duties … Continue reading Peers (T/A Always Access) v Revenue and Customs: FTTTx 8 Jan 2010

McLaughlin T/A Blue Devil Lofts v Revenue and Customs (Excise Duty and Penalty – Rebated Fuel In Road Vehicles): FTTTx 3 Dec 2021

EXCISE DUTY and PENALTY – rebated fuel in road vehicles – ss 12(2) and 13(1A) Hydrocarbon Oil Duties Act 1979 – Schedule 41 FA 2008 – separate proceedings for excise goods seized and forfeited including red diesel in Intermediate Bulk Container – conviction of offences under s 170(2)(a) CEMA for fraudulent evasion of duty – … Continue reading McLaughlin T/A Blue Devil Lofts v Revenue and Customs (Excise Duty and Penalty – Rebated Fuel In Road Vehicles): FTTTx 3 Dec 2021