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.

Published 5 July 2017