McLaughlin T/A Blue Devil Lofts v Revenue and Customs (Excise Duty and Penalty – Rebated Fuel In Road Vehicles): FTTTx 3 Dec 2021

EXCISE DUTY and PENALTY – rebated fuel in road vehicles – ss 12(2) and 13(1A) Hydrocarbon Oil Duties Act 1979 – Schedule 41 FA 2008 – separate proceedings for excise goods seized and forfeited including red diesel in Intermediate Bulk Container – conviction of offences under s 170(2)(a) CEMA for fraudulent evasion of duty – Compensation Order in satisfaction of an excise duty assessment – whether ‘double taxation’ – whether ownership of vehicles a relevant legal test for liability – whether double jeopardy – appeal dismissed

Citations:

[2021] UKFTT 455 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 March 2022; Ref: scu.671551