FTTTx Restoration – red diesel found in vehicle hired to third party – whether hire company aware or should have been aware – no – whether HMRC’s decision to restore the vehicle to Appellant for a fee of andpound;1260 subsequently reduced to andpound;500 was a reasonable exercise by the Respondents of their discretion under s 152(b) of CEMA 1979 – no – Appeal allowed.
Citations:
[2013] UKFTT 707 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 25 July 2022; Ref: scu.519598