FTTTx RED DIESEL – Heating Oil brought back from France in 2007 – Can left at back of garage – jerry can found and used to fill up ‘Espace’ for holiday trip to Newport, Wales – tank filled for trip – vehicle checked on return – contained red diesel -appellant had forgotten jerry can had heating oil in it – case dismissed- reviewing officer acted reasonably.
[2010] UKFTT 615 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567566