AC Rosbottom v Revenue and Customs: FTTTx 4 Nov 2009

EXCISE DUTY – hydrocarbon oil – civil penalties – taking in and use of red diesel on public roads – whether Appellant had reasonable excuse for conduct – yes – appeal allowed – Sections 9 and 10 Finance Act 1994

Citations:

[2009] UKFTT 294 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 March 2022; Ref: scu.409094