Doherty v Revenue & Customs [2009] UKFTT 56 (TC) (22 April 2009)

The assessment was made to best judgment but should be adjusted downwards by 15% to reflect purchases likely made for use in standard tanks of concrete mixer vehicles; appeal allowed to that extent.

Citation: [2009] UKFTT 56 (TC)
Parties: Appellant: Anthony Doherty; Respondents: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction: United Kingdom
Judgment Date: 22 April 2009
Procedural Posture: Excise Duty Assessment Appeal / First Tier Tribunal Decision
Outcome: Appeal allowed in part
Legal Topics: Hydrocarbon Oil Duties, Excise Duty Assessment, Travellers' Relief, Commercial Vehicle Fuel Importation

Tax Law Excise Law Hydrocarbon Oil Duties Excise Duty Assessment Travellers' Relief Commercial Vehicle Fuel Importation

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Parties

Anthony Doherty

Appellant

The Commissioners for Her Majesty's Revenue & Customs

Respondents

Procedural Posture

Excise Duty Assessment Appeal / First Tier Tribunal Decision

Legal Issues

1 Whether the excise duty assessment was made to best judgment
2 Whether adjustment to the assessment should be provided

Ratio Decidendi

The assessment was made to best judgment but should be adjusted downwards by 15% to reflect purchases likely made for use in standard tanks of concrete mixer vehicles; appeal allowed to that extent.

Court Disposition

Appeal allowed in part

Orders

Assessment reduced by 15% from £109,093.00 to £92,729.05
No order as to costs