Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Civil Penalty – Return under regulation 9 of SI 2002/2057 – whether submitted after due date – whether penalty validly imposed – whether failure to submit return on time – whether s 7 Interpretation Act 1978 applies -whether reasonable excuse – appeal upheld.
Citations:
[2018] UKFTT 728 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Customs and Excise
Updated: 04 May 2022; Ref: scu.632451