Gibbons and Another v Revenue and Customs: Excs 23 Jun 2006 dls 3 years ago Excs Excise duty red diesel – assessments by HMRC in the absence of primary evidence of fuel use – decisions on available evidence Citations: [2006] UKVAT-Excise E00964 Links: Bailii Customs and Excise Updated: 18 July 2022; Ref: scu.272042