Gibbons & Anor v Revenue & Customs  UKVAT(Excise) E00964 (23 June 2006)
Excise duty red diesel – assessments by HMRC in the absence of primary evidence of fuel use – decisions on available evidence
JAMES ASHLEY GIBBONS
RICHARD LEE GIBBONS Appellants
- and –
Sitting in public in Cardiff on 30 and 31 March 2006
Paul Carless, transport consultant, for the Appellants
Richard Smith of counsel, instructed by the Office of the Solicitor to Her Majesty's Revenue and Customs for the Respondents
The fuel tests and resulting assessments
In respect of L840 RLG, an assessment on LG £35,057.84 for fuel used from acquisition on 02 12 2002 until detection on 20 10 2004.
In respect of N3 LEX, an assessment on LG of £610.31 for fuel used from
Acquisition on 18 07 2004 until detection on 13 10 2004.
In respect of M2 SPH, an assessment on JG of £46,171.05 for fuel used from
01 02 2002 until detection on 13 10 2004.
The assessments were based on the documentary evidence available to officers at the time of assessment about the use of the vehicles and the assumption that all fuel used for each vehicle was rebated fuel unless specific receipts for taxed fuel were produced.
The missing evidence
The available evidence
JG's evidence of his vehicle use
HMRC's view of JG's vehicle use
The tribunal's decision on JG's vehicle use
LG's evidence of his vehicle use
HMRC's view of LG's vehicle use
The tribunal's decision on LG's vehicle use