ITC (NE) Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0133 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Richards 23 April 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
23 April 2020
Category:
Tax
Release date:
23 April 2020

Read the full decision in ITC (NE) Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0133 (TCC).

EXCISE DUTY – Whether evidence of the results of tests on fuel inadmissible under paragraph 5(2)(b) of Schedule 5 of the Hydrocarbon Oil Duties Act 1979 – no – appeal dismissed.

Published 23 April 2020