Gorman v Revenue and Customs: FTTTx 24 Jun 2009

FTTTx EXCISE DUTY – RESTORATION OF MOTOR VEHICLE SUBJECT TO CONDITIONS – HMRC Officers discovered red diesel in the fuel tank of a vehicle – Appellant contended that the red diesel was already in the vehicle when he bought it and that he never used the vehicle on the public road – the vehicle had a current tax disc and parked in a yard with ready access to red diesel – review decision reasonable – Appeal dismissed

Citations:

[2009] UKFTT 147 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373680