FTTTx Excise – assessment – Hydrocarbon Oil Duties Act 1979 s 6 commercial vehicles – importation of diesel fuel from Republic of Ireland – Travellers’ Relief [Fuel and Lubricants] Order 1995 – use of non fixed storage tanks – pods- commercial vehicles also fitted with non standard tanks – whether assessment made to best judgment – yes – whether adjustment to be provided – adjustment undertaken- appeal allowed to that extent
Citations:
[2009] UKFTT 56 (TC)
Links:
Statutes:
Hydrocarbon Oil Duties Act 1979 6
Jurisdiction:
England and Wales
Taxes – Other
Updated: 30 July 2022; Ref: scu.373605