Roberts v Revenue and Customs: Excs 1 Dec 2005

EXCISE DUTY – HYDROCARBON OIL – CIVIL PENALTY – use of red diesel in road vehicle – Appellant failed to check the contents of the container before fuelling his vehicle – knew that the containers may contain red diesel – Appellant made stupid mistake – no reasonable excuse – appeal dismissed – sections 9 and 10 Finance Act 1994

Citations:

[2005] UKVAT-Excise E00928

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272013