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EO0871
HYDROCARBON OILS ––articulated tractor unit – hired to another company controlled by the same family– inappropriate use of rebated (red) diesel - previous incidents of use of "red diesel – section 12 Hydrocarbon Oil Duties Act 1979 - appeal dismissed
MANCHESTER TRIBUNAL CENTRE
HARPUR HILL INDUSTRIAL ESTATES LIMITED Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: David Porter (Chairman)
Carole A Roberts (Member)
Sitting in public in Manchester on 11 January 2005
Timothy Carroll for the Appellant
Christopher Middleton of counsel instructed by the Solicitor for the Customs and Excise, for the Respondents
© CROWN COPYRIGHT 2005
DECISION
DAVID PORTER
CHAIRMAN
RELEASE DATE: 22 Marsh 2005
MAN/04/8088