Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Cannan on 21 July 2016.
Read the full decision in The Commissioners for HM Revenue and Customs v Brobot Petroleum Limited:  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
21 February 2017
Release date: 21 July 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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