Loughshore Autos Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0252 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Hellier on 5 July 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
5 July 2017
Category:
Tax
Release date:
5 July 2017

Read the full decision in Loughshore Autos Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0252 (TCC) .

EXCISE DUTY-assessment in respect of rebate fuel-whether assessment out of time -no-whether First-tier Tribunal’s findings of fact perverse-no-ss 12 and 13(1A) Hydrocarbon Oil and Duties Act 1979-s12A Finance Act 1994.

Updates to this page

Published 5 July 2017