Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Assessment – Appellant company buying and selling second-hand trucks, and decanting red diesel from them into storage vessels at the yard, which were then being used to fuel company vehicles – Whether red diesel was present in two Mercedes cars? – Yes – Whether the assessment was made to best judgment? – Yes – Whether the presence of red diesel was deliberate or careless? – Deliberate – Appeal dismissed
Citations:
[2019] UKFTT 561 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 08 August 2022; Ref: scu.641365
