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:
Statutes:
Hydrocarbon Oils Duties Act 1979
Taxes – Other
Updated: 17 August 2022; Ref: scu.408901