Oil 4 Wales Ltd v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx EXCISE DUTY – Whether appellant a ‘qualified claimant’ under Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1997 – No – Whether compliance with conditions in Notice 263 ‘Marine Voyages-excise duty relief for mineral (hydrocarbon) oil’ – No – Appeal dismissed

Citations:

[2013] UKFTT 520 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1997

Jurisdiction:

England and Wales

Taxes – Other

Updated: 07 June 2022; Ref: scu.516879