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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

Citations:

[2011] UKFTT 197 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.442926

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