Ingle v Revenue and Customs: FTTTx 31 Jan 2011

Excise Duty – Hydrocarbon Oil Duties Act 1979 – non-restoration of vehicle found to contain red diesel – three previous offences though one of those found not to be Appellant’s fault – no exceptional hardship – no reasonable excuse – decision found to be reasonable. Appeal Dismissed.

Citations:

[2011] UKFTT 97 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 06 February 2022; Ref: scu.442810