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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