FTTTx EXCISE DUTIES – application by motor fuel retailer for approval for duty deferment – retailer required duty deferment account number to be able to negotiate duty deferment supply agreement with suppliers – application refused by HMRC as retailer did not own fuel in a tax warehouse nor were there arrangements for it to purchase such fuel – refusal upheld on review – was refusal of application reasonable – no – further review ordered – regulations 4 and 9 of the Excise Duties (Deferred Payment) Regulations 1992 (SI 1992/3152)
[2015] UKFTT 427 (TC)
Bailii
Excise Duties (Deferred Payment) Regulations 1992
England and Wales
Customs and Excise
Updated: 03 January 2022; Ref: scu.551995