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:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.272013