FTTTx EXCISE DUTY – company applying to be a Registered Dealer in Controlled Oils – another company with same director previously registered but now in liquidation – company vehicles subject to forfeiture for misuse of rebated kerosene and aviation turbine fuel – HMRC refusal of registration – whether unreasonable – held, no – appeal dismissed
[2014] UKFTT 821 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 December 2021; Ref: scu.536036