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United Kingdom VAT & Duties Tribunals (Excise) Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> Viridor Waste Management Ltd v Customs & Excise [2003] UKVAT(Excise) E00501 (01 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00501.html
Cite as: [2003] UKVAT(Excise) E501, [2003] UKVAT(Excise) E00501
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Decision Summary Information |
|
| Decision Number: | E/00501 |
| Appellant: | Viridor waste management LTD |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
T Gordon
COUTTS
QC
|
| Date of Decision: | 01.10.2003 |
| Main Category: | EXCISE DUTY HYDROCARBON OIL - (See also EXCISE RESTORATION OF VEHICLE) |
| Main Subcategory: | Exception vehicle |
| Notes: | |
| Hydrocarbon Oils Duties Act 1979 - work vehicles used at waste disposal site registered as H.G.V. - whether prerequisite that vehicles not carrying goods, when traversing public road - Schedule 11 para (2)(b) & (c) - no. Appeal allowed. |
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| Decision to Download: | No copy available |