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) … Continue reading Oil 4 Wales Ltd v Revenue and Customs: FTTTx 30 Sep 2013