Doherty v Revenue & Customs [2009] UKFTT 56 (TC) (22 April 2009)
The assessment was broadly made to best judgment, but a downward adjustment of 15% was warranted to reflect the small proportion of fuel purchases likely entitled to relief for use in standard tanks of concrete mixer vehicles; the remainder was properly subject to duty.
- Citation
- [2009] UKFTT 56
- Parties
- Appellant: Anthony Doherty; Respondents: The Commissioners for Her Majesty's Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 22 April 2009
- Procedural Posture
- Tax Appeal / First Tier Tribunal (tax), Substantive Hearing and Decision
- Outcome
- Appeal allowed in part
- Legal Topics
- Hydrocarbon Oil Duties, Excise Assessment, Importation of Fuel, Travellers' Relief Order, Best Judgment Assessment
Case Brief
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Parties
Anthony Doherty
Appellant
The Commissioners for Her Majesty's Revenue & Customs
Respondents
Procedural Posture
Tax Appeal / First Tier Tribunal (tax), Substantive Hearing and Decision
Legal Issues
- 1 Whether the excise duty assessment was made to best judgment
- 2 Whether an adjustment to the assessment should be provided based on evidence of actual use and entitlement to relief
Ratio Decidendi
The assessment was broadly made to best judgment, but a downward adjustment of 15% was warranted to reflect the small proportion of fuel purchases likely entitled to relief for use in standard tanks of concrete mixer vehicles; the remainder was properly subject to duty.
Court Disposition
Appeal allowed in part
Orders
- Assessment reduced by 15% from £109,093.00 to £92,729.05
- No order as to costs
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