EXCISE DUTY – use of red diesel – assessment in relation to a number of vehicles – HMRC v Jones and Jones considered – whether one vehicle was an excepted vehicle within Schedule 1 HODA 1979 – agricultural tractor – appeal allowed in part.
Citations:
[2012] UKFTT 588 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Customs and Excise, Agriculture
Updated: 05 June 2022; Ref: scu.466182