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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Behzad Fuels Ltd v Revenue and Customs (EXCISE DUTY) [2017] UKUT 321 (TCC) (8 August 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/321.html
Cite as: [2017] UKUT 321 (TCC)

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Behzad Fuels Limited v Revenue and Customs (EXCISE DUTY) [2017] UKUT 321 (TCC) (8 August 2017)


EXCISE DUTY– HMRC’s decisions to revoke appellant’s status as a registered dealer in controlled oils and to refuse to restore seized road fuel tankers - whether FTT erred in not directing fresh reviews in circumstances where decisions found to be flawed – yes - HMRC directed to review decisions again - appeal allowed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/321.html