Peers (T/A Always Access) v Revenue and Customs: FTTTx 8 Jan 2010

EXCISE DUTY – hydrocarbon oil – assessment to duty – taking in and use of red diesel on public roads – whether quantum of assessment reasonable and to best judgment – appeal dismissed – Sections 12 and 13 (1A) Hydrocarbon Oils Duties Act 1979.

Citations:

[2010] UKFTT 9 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oils Duties Act 1979

Taxes – Other

Updated: 17 August 2022; Ref: scu.408901