TC Kirton Plant Hire Ltd v Revenue and Customs; Excs 30 Jul 2008

References: [2008] UKVAT-Excise E01130
Links: Bailii
VDT EXCISE DUTY RED DIESEL – assessment re two vehicles – only one dipped – issues whether undipped vehicle could be assessed and whether methodology for calculation of duty correct – High Court decision in Thomas Corneill followed – reduction in mileage for one vehicle accepted by Customs – subject thereto appeal dismissed.