The Commissioners for HM Revenue and Customs v Charles Shaw: [2016] UKUT 0004 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Barling on 18 January 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v Charles Shaw.

EXCISE DUTY – seizure of vehicle for unauthorised use of rebated fuel (red diesel) – vehicle restored on payment of £250 – taxpayer not giving notice of challenge to seizure under paragraph 3 of Schedule 3 to CEMA- assessment to excise duty – appeal to FTT – whether FTT erred in law in holding “deeming” provision in paragraph 5 of Schedule 3 inapplicable due to insufficiency of evidence to show use of red diesel in the vehicle – Yes - appeal allowed.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.