WJ Black and Co v Revenue and Customs: FTTTx 18 May 2011

FTTTx Excise Duty – Hydrocarbon Oil Duties Act 1979, Section 6 – importation of fuel from the Republic of Ireland – Travellers Relief (Fuel and Lubricant) Order 1995 – use of standard tanks in a commercial vehicle – decanting of imported fuel – whether assessment made to best judgment – Appeal Dismissed

Citations:

[2011] UKFTT 330 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oil Duties Act 1979 6

Taxes – Other

Updated: 17 September 2022; Ref: scu.443082