Stinson (T/A Stinson Transport) v Revenue and Customs: FTTTx 24 Jun 2021
EXCISE DUTY – Hydrocarbon Oils Duties Act 1979 s 13-Appeal against assessment . .
EXCISE DUTY – Hydrocarbon Oils Duties Act 1979 s 13-Appeal against assessment . .
EXCISE DUTY – Section 13 of the Hydrocarbon Oils Duties Act 1979 – appeal allowed Citations: [2020] UKUT 51 (TCC) Links: Bailii Statutes: Hydrocarbon Oils Duties Act 1979 13 Jurisdiction: England and Wales Customs and Excise, Taxes – Other Updated: 19 November 2022; Ref: scu.650132
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
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
FTTTx Excise Duty – S8 Hydrocarbon Oils Duties Act 1979 – fuel audit – assessment to test judgment on alleged imports of fuel in excess of vehicle running tank – Appeal Dimissed Citations: [2009] UKFTT 143 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 03 August 2022; Ref: scu.373696
Citations: [2008] UKVAT-Excise E01134 Links: Bailii Statutes: Hydrocarbon Oils Duties Act 1979 Taxes – Other Updated: 19 July 2022; Ref: scu.273039
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
References: [2008] UKVAT-Excise E01134 Links: Bailii Statutes: Hydrocarbon Oils Duties Act 1979