OMAC Oils Ltd v Revenue and Customs: FTTTx 22 Jan 2014

Excise duty – new owner – fuel present on acquisition – reasonableness at time of decisions – credibility of new evidence – lack of verification

Citations:

[2014] UKFTT 112 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 16 May 2022; Ref: scu.521725