HMRC decision not to release seized vehicles – vehicles had large amounts of rebated fuel in tanks when seized – was third occasion on which vehicles used by appellant had been seized for holding rebated fuel – HMRC policy was not to release when two prior instances of using rebated fuel, unless situation merited exception to policy – held: policy was reasonable – decision that circumstances did not merit exception from policy also reasonable – appeal dismissed
[2021] UKFTT 361 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 21 January 2022; Ref: scu.669774