Singleton v Revenue & Customs [2009] UKFTT 118 (TC) (27 May 2009)

The tribunal found insufficient evidence to rebut the presumption of red diesel use for 12 months, accepted the respondent's recalculated assessment as to best judgment, and dismissed the appeal.

Citation: [2009] UKFTT 118
Parties: Appellant: Christopher Singleton; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 27 May 2009
Procedural Posture: Tax Appeal / First Tier Tribunal Decision
Outcome: Appeal dismissed
Legal Topics: Hydrocarbon Oil Duty, Use of Red Diesel, Excise Assessment, Restoration of Vehicle

Tax Law Excise Duty Hydrocarbon Oil Duty Use of Red Diesel Excise Assessment Restoration of Vehicle

Case Brief

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Parties

Christopher Singleton

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

1 Whether the appellant used red diesel in a road vehicle contrary to statutory prohibition
2 Whether the assessment of excise duty was to best judgment and properly calculated

Ratio Decidendi

The tribunal found insufficient evidence to rebut the presumption of red diesel use for 12 months, accepted the respondent's recalculated assessment as to best judgment, and dismissed the appeal.

Court Disposition

Appeal dismissed

Orders

Assessment of £1,465 upheld
Right to appeal within 56 days under rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009