(Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Restoration of Vehicle)- Road fuel duty. Fuel purchased abroad. Restoration. No issue estoppel or res judicata arising from deemed forfeiture. E. U. principle and U.K. common law principle of proportionality applicable to restoration decisions. Section 16 Finance Act 1994 – Review Decision is the decision appealed against – not the initial decision.
Restoration – a necessary provision for Parliament to provide a proportionate forfeiture sanction.
Evidence – relevance of evidence of Reviewing Officer.
Citations:
[2017] UKFTT 172 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 06 February 2022; Ref: scu.578533