C Plumb and Sons (Hatfield) Ltd v Revenue and Customs: FTTTx 6 May 2009

EXCISE DUTY – RESTORATION WITH CONDITIONS – Appellant’s vehicle with red diesel in fuel tank – innocent mistake – took steps to ensure that drivers did not put red diesel in fuel tank – review officer did not give due weight to individual circumstances – decision unreasonable – Appeal dismissed.

Citations:

[2009] UKFTT 93 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373635