United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Brobot Petroleum Ltd [2016] UKUT 330 (TCC) (21 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/330.html
Cite as: [2016] UKUT 330 (TCC)

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Revenue And Customs v Brobot Petroleum Ltd [2016] UKUT 330 (TCC) (21 July 2016)

EXCISE DUTY – duty deferment – approval pursuant to Excise Duty (Deferred Payment) Regulations 1992 – HMRC refusing approval – FTT finding that refusal was unreasonable – whether FTT entitled to come to that conclusion – appeal allowed

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