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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) E00603, [2004] UKVAT(Excise) E603
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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 |