Excise duty: vehicle containing some rebated fuel on Appellant’s garage premises – whether ‘fuelled’ or ‘used’, circumstances in which neither held to be correct: time of appeal, ‘one month’ restricted to calendar month: whether in circumstances review officer had the appearance of impartiality, having had previous acquaintance with facts in the case; whether ‘charge’ for removal and storage justified or established: Appeal allowed.
Citations:
[2008] UKVAT-Excise E01104
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 April 2022; Ref: scu.272180