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 ‘setting aside for chargeable use’ of the product – consideration of meaning of ‘setting aside’ – held in this case that addition of Dipentene to the product with the stated aim of enhancing its Cetane value amounted to such setting aside – appeal dismissed
Citations:
[2012] UKFTT 316 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Customs and Excise
Updated: 09 November 2022; Ref: scu.462651
