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Doherty v Revenue and Customs: FTTTx 22 Apr 2009

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:

Bailii

Statutes:

Hydrocarbon Oil Duties Act 1979 6

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 July 2022; Ref: scu.373605

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