FTTTx EXCISE DUTY – use of ‘red diesel’ – appellant access to ‘red diesel’ from fork lift truck – filled vehicle to get to petrol station – in receipt of tax credits – insufficient evidence of use – some diesel receipts – insufficient evidence to rebut use of ‘red diesel’ for 12 months – assessed accordingly – appeal dismissed
Citations:
[2009] UKFTT 118 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 August 2022; Ref: scu.373661