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.

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

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