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 & Customs v Shaw [2016] UKUT 4 (TCC) (18 January 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/4.html
Cite as: [2016] UKUT 4 (TCC)

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Revenue & Customs v Shaw [2016] UKUT 4 (TCC) (18 January 2016)

EXCISE DUTY – seizure of vehicle for unauthorised use of rebated fuel (red diesel) – vehicle restored on payment of £250 – taxpayer not giving notice of challenge to seizure under paragraph 3 of Schedule 3 to CEMA- assessment to excise duty – appeal to FTT – whether FTT erred in law in holding “deeming” provision in paragraph 5 of Schedule 3 inapplicable due to insufficiency of evidence to show use of red diesel in the vehicle – Yes - appeal allowed

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