Search Results for: Hydrocarbon Oil Duties Act 1979

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MBP Solutions Ltd v Revenue and Customs (Excise Duty – Hydrocarbon Oil Duties): FTTTx 1 Aug 2019

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 Citations: [2019] UKFTT 501 (TC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading MBP Solutions Ltd v Revenue and Customs (Excise Duty – Hydrocarbon Oil Duties): FTTTx 1 Aug 2019

British Steel Plc v Her Majesty’s Commissioners for Customs and Excise: CA 20 Dec 1996

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 rejected that contention. The claimant brought an action against the Commissioners claiming restitution … Continue reading British Steel Plc v Her Majesty’s Commissioners for Customs and Excise: CA 20 Dec 1996

WJ Black and Co v Revenue and Customs: FTTTx 18 May 2011

FTTTx Excise Duty – Hydrocarbon Oil Duties Act 1979, Section 6 – importation of fuel from the Republic of Ireland – Travellers Relief (Fuel and Lubricant) Order 1995 – use of standard tanks in a commercial vehicle – decanting of imported fuel – whether assessment made to best judgment – Appeal Dismissed Citations: [2011] UKFTT … Continue reading WJ Black and Co v Revenue and Customs: FTTTx 18 May 2011

Doherty v Revenue and Customs: FTTTx 22 Apr 2009

FTTTx Excise – assessment – Hydrocarbon Oil Duties Act 1979 s 6 commercial vehicles – importation of diesel fuel from Republic of Ireland – Travellers’ Relief [Fuel and Lubricants] Order 1995 – use of non fixed storage tanks – pods- commercial vehicles also fitted with non standard tanks – whether assessment made to best judgment … Continue reading Doherty v Revenue and Customs: FTTTx 22 Apr 2009

McQuaid v Revenue and Customs: FTTTx 30 Aug 2017

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 – yes – whether quantum reasonable and fairly assessed – … Continue reading McQuaid v Revenue and Customs: FTTTx 30 Aug 2017

McLaughlin T/A Blue Devil Lofts v Revenue and Customs (Excise Duty and Penalty – Rebated Fuel In Road Vehicles): FTTTx 3 Dec 2021

EXCISE DUTY and PENALTY – rebated fuel in road vehicles – ss 12(2) and 13(1A) Hydrocarbon Oil Duties Act 1979 – Schedule 41 FA 2008 – separate proceedings for excise goods seized and forfeited including red diesel in Intermediate Bulk Container – conviction of offences under s 170(2)(a) CEMA for fraudulent evasion of duty – … Continue reading McLaughlin T/A Blue Devil Lofts v Revenue and Customs (Excise Duty and Penalty – Rebated Fuel In Road Vehicles): FTTTx 3 Dec 2021

Ingle v Revenue and Customs: FTTTx 31 Jan 2011

Excise Duty – Hydrocarbon Oil Duties Act 1979 – non-restoration of vehicle found to contain red diesel – three previous offences though one of those found not to be Appellant’s fault – no exceptional hardship – no reasonable excuse – decision found to be reasonable. Appeal Dismissed. Citations: [2011] UKFTT 97 (TC) Links: Bailii Jurisdiction: … Continue reading Ingle v Revenue and Customs: FTTTx 31 Jan 2011

Bio Power (UK) Ltd v Revenue and Customs: FTTTx 30 Apr 2012

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, polished waste vegetable oil and not fuel – whether there had been a … Continue reading Bio Power (UK) Ltd v Revenue and Customs: FTTTx 30 Apr 2012

Peers (T/A Always Access) v Revenue and Customs: FTTTx 8 Jan 2010

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. Citations: [2010] UKFTT 9 (TC) Links: Bailii Statutes: Hydrocarbon Oils Duties … Continue reading Peers (T/A Always Access) v Revenue and Customs: FTTTx 8 Jan 2010

Mcilroy v Revenue and Customs: FTTTx 9 May 2014

Hydrocarbons Oil Duty; s.13(1)(A) Hydrocarbon Oils Duties Act 1979 (HODA); use of marked gas oil; application to strike out appeal out of time; whether evidence adduced was ‘prima facie cogent’ or otherwise sufficient to allow appeal to proceed: no; appeal struck out [2014] UKFTT 429 (TC) Bailii Hydrocarbon Oils Duties Act 1979 England and Wales … Continue reading Mcilroy v Revenue and Customs: FTTTx 9 May 2014