Mitchell v Revenue and Customs: FTTTx 8 Jan 2010

FTTTx EXCISE DUTY – Non-Restoration of a vehicle which had been adapted to run on red diesel by installing a second tank concealed from view – Appellant contended that he used the red diesel solely for heating the vehicle and running a compressor – Tribunal satisfied that the Appellant was using the red diesel to propel the vehicle – No exceptional hardship – Review decision reasonable- Appeal dismissed.

Citations:

[2010] UKFTT 11 (TC)

Links:

Bailii

Taxes – Other

Updated: 17 August 2022; Ref: scu.408897