Terence Stinson v The Commissioners for HM Revenue and Customs: [2020] UKUT 0051 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Andrew Scott on 20 January 2020.

Read the full decision in Terence Stinson v The Commissioners for HM Revenue and Customs: [2020] UKUT 0051 (TCC) .

EXCISE DUTY – Section 13 of the Hydrocarbon Oils Duties Act 1979 – appeal allowed.

Published 26 February 2020