Behzad Fuels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0321 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Herrington on 8 August 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 8 August 2017

• Category: Tax
• Release date: 8 August 2017

Read the full decision in Behzad Fuels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0321 (TCC).

EXCISE DUTY– HMRC’s decisions to revoke appellant’s status as a registered dealer in controlled oils and to refuse to restore seized road fuel tankers - whether FTT erred in not directing fresh reviews in circumstances where decisions found to be flawed – yes - HMRC directed to review decisions again - appeal allowed

Published 8 August 2017