FTTTx Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Conditions – Excise Duty – Hydrocarbon Oil Duty – forfeiture of truck with red diesel in tank – whether decision to restore subject to payment of amount representing civil penalties was unreasonable- whether penalties under section 13 HODA would have been exigible – whether someone other than owner in possession
[2015] UKFTT 384 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 03 January 2022; Ref: scu.551559