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:
Jurisdiction:
England and Wales
Taxes – Other, Customs and Excise
Updated: 06 February 2022; Ref: scu.442810
