FTTTx (Hydrocarbon Oil Duty – Fuel Duty Relief Scheme for Remote Areas (Isles of Scilly)) HYDROCARBON OIL DUTY – fuel duty relief scheme for remote areas (Isles of Scilly) – operators reducing prices as condition of scheme and later reclaiming cost from HMRC – failure to make two monthly claims for repayment within 30 days – whether ‘reasonable cause’ for failure – whether ‘reasonable cause’ is same as ‘reasonable excuse’: held no – who has to show ‘reasonable cause’: held claimant – whether claimant has reasonable cause: yes – whether HMRC would have had reasonable cause if burden on them: no – whether claimant would have had reasonable excuse if that was the test: yes – whether Tribunal jurisdiction full review or supervisory: full review – decision quashed, appeal allowed.
Citations:
[2016] UKFTT 777 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 29 January 2022; Ref: scu.573958