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Brobot Petroleum Ltd v Revenue and Customs (Excise Warehouse : Duty Deferment): FTTTx 25 Aug 2015

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

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