FTTTx S.13 HODA 1979 – use of rebated fuel in a motor vehicle – use for private and not business purposes – onus of proof not discharged – Appeal Dismissed  UKFTT 7 (TC) Bailii Hydro Carbon Oil Duties Act 1979 12 England and Wales Taxes – Other Updated: 10 November 2021; Ref: scu.408888
Sections 12 and 13 Hydrocarbon Oil Duties Act 1979; ‘red diesel’; rebate payable in respect of road going railway track maintenance vehicle; definition of ‘road vehicle’ under section 27 and Schedule 1 paragraph 2 of HODA.  UKFTT 190 (TC) Bailii England and Wales Taxes – Other Updated: 07 January 2022; Ref: scu.422177
Excise duty: vehicles containing rebated fuel – whether one occasion only – Appellant not credible – Hydrocarbon Oil Duties Act 1979, s.12(2) and 13 -Appeal dismissed. . .
Excise duty – fuel duty – Hydrocarbon Oils Duties Act 1979 s 6A – fuel substitutes – pounds 11,044 assessment and pounds 250 penalty imposed in respect of unpaid duty and failure to produce records – Appellant alleging it sold cleaned, filtered, . .
The claimant company paid excise duty on hydrocarbon oil used in its blast furnaces, whilst consistently contending that it was entitled to relief under section 9(1) of that Act on the ground that the oil was not used as fuel. The Commissioners . .
Excise duty – Hydrocarbon Oil Duties Act 1979, sections 2AA, 6AA and 6A – fish oil ethyl ester – biodiesel or alternatively fuel substitute – set aside for chargeable use in combined heat and power plants – no unequal treatment – appeal dismissed . .
Excise duty: vehicles containing rebated fuel – whether one occasion only – Appellant not credible – Hydrocarbon Oil Duties Act 1979, s12(2) and 13 -Appeal dismissed. . .
EXCISE DUTY – hydrocarbon oil – assessment to duty – taking in and use of red diesel on public roads – whether quantum of assessment reasonable and to best judgment – appeal dismissed – Sections 12 and 13 (1A) Hydrocarbon Oils Duties Act 1979. . .
Excise Duty : Rebated Fuel In Road Vehicles – Excise Duty – s 13 Hydrocarbon Oil Duties Act 1979 – taking in and use of rebated fuel in road vehicles – whether insufficient evidence to rebut assessed use of rebated fuel for period of assessment – . .
References:  UKVAT-Excise E01128 Links: Bailii Statutes: Hydrocarbon Oil Duties Act 1979