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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Loughshore Autos Limited v Revenue and Customs (EXCISE DUTY) [2017] UKUT 252 (TCC) (5 July 2017)
EXCISE DUTY-assessment in respect of rebate fuel-whether assessment out
of time -no-whether First-tier Tribunal-™s findings of fact perverse-no-ss 12
and 13(1A) Hydrocarbon Oil and Duties Act 1979-s12A Finance Act 1994.
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