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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 >> Leonard v Customs & Excise [2004] UKVAT(Excise) E00603 (14 January 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2004/E00603.html
Cite as: [2004] UKVAT(Excise) E603, [2004] UKVAT(Excise) E00603

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Decision Summary Information

Decision Number: e/00603
 
Appellant: K Leonard
 
Respondent: The Commissioners of Customs & Excise
 
Chairmen / Special
Commissioners:
Miss Jill C GORT
 
Date of Decision: 14.01.2004
 
Main Category: EXCISE DUTY RED DIESEL (see EXCISE HYDROCARBON OIL)
Main Subcategory: Excise duty red diesel
 
Notes:  
Excise Duty - Hydrocarbon Oil Duties Act 1979 section 12(2) - Penalty imposed alleging both `use of' and `taking in' fuel - Reasonable excuse - Appeal allowed
 
Decision to Download:No copy available
 
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