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Brobot Petroleum Ltd v Revenue and Customs (Excise Warehouse : Duty Deferment): FTTTx 25 Aug 2015

FTTTx EXCISE DUTIES – application by motor fuel retailer for approval for duty deferment – retailer required duty deferment account number to be able to negotiate duty deferment supply agreement with suppliers – application refused by HMRC as retailer did not own fuel in a tax warehouse nor were there arrangements for it to purchase … Continue reading Brobot Petroleum Ltd v Revenue and Customs (Excise Warehouse : Duty Deferment): FTTTx 25 Aug 2015

Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012

Simplified Import VAT Accounting Scheme (SIVA); Excise Payment Security System Scheme (EPSS); Refusal to waive need to provide security to defer import VAT and excise duty; statutory discretion; whether refusal unreasonable having regard to HMRC published criteria; Value Added Tax Act 1994 s16(1)(4)and(8); Customs Excise and Management Act 1979 ss45 and127A, The Customs Duties (Deferred … Continue reading Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012

Revenue and Customs v Brobot Petroleum Ltd: UTTC 21 Jul 2016

EXCISE DUTY – duty deferment – approval pursuant to Excise Duty (Deferred Payment) Regulations 1992 – HMRC refusing approval – FTT finding that refusal was unreasonable – whether FTT entitled to come to that conclusion – appeal allowed [2016] UKUT 330 (TCC) Bailii Excise Duty (Deferred Payment) Regulations 1992 England and Wales Customs and Excise … Continue reading Revenue and Customs v Brobot Petroleum Ltd: UTTC 21 Jul 2016

Revenue and Customs v Brobot Petroleum Ltd; UTTC 21 Jul 2016

References: [2016] UKUT 330 (TCC) Links: Bailii Ratio: EXCISE DUTY – duty deferment – approval pursuant to Excise Duty (Deferred Payment) Regulations 1992 – HMRC refusing approval – FTT finding that refusal was unreasonable – whether FTT entitled to come to that conclusion – appeal allowed Statutes: Excise Duty (Deferred Payment) Regulations 1992 Jurisdiction: England … Continue reading Revenue and Customs v Brobot Petroleum Ltd; UTTC 21 Jul 2016