Herron v Revenue and Customs: FTTTx 22 Mar 2011

FTTTx Hydrocarbon oil – excise duty point – importation into United Kingdom – transport company- vehicle detected – driven by husband of Appellant – fuel pod containing diesel in rear of vehicle – diesel imported from Republic of Ireland into Northern Ireland – non payment of excise duty upon Importation – Notice of Seizure – records requested to enable fuel audit to be carried out – only limited provision of records – assessments – request for formal departmental review – decision to uphold assessments – appeal – whether assessments made to best judgment – adjustment allowed
[2011] UKFTT 197 (TC)
England and Wales

Updated: 15 March 2021; Ref: scu.442926