The Commissioners for HM Revenue and Customs v Brobot Petroleum Limited: [2016] UKUT 0330 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Cannan on 21 July 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 21 February 2017

• Category: Tax
• Release date: 21 July 2016

Read the full decision in The Commissioners for HM Revenue and Customs v Brobot Petroleum Limited: [2016] UKUT 0330 (TCC).

EXCISE DUTY – duty deferment – approval pursuant to Excise Duty (Deferred Payment) Regulations 1992 – HMRC refusing approval – FTT finding that refusal was unreasonable – whether FTT entitled to come to that conclusion – appeal allowed

Published 21 February 2017