Williams v Revenue & Customs [2009] UKFTT 85 (TC) (05 May 2009)

Williams v Revenue & Customs [2009] UKFTT 85 (TC) (05 May 2009)

The appellant failed to discharge the burden of proof to show he was not responsible for the rebated fuel being in the vehicle or that the car had not been used with it. No credible reasonable excuse was provided. The Commissioners' decision to restore the vehicle only on payment of a fee was reasonable and proportionate in the circumstances.

Citation
[2009] UKFTT 85 (TC)
Parties
Appellant: Colin Williams; Respondents: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
05 May 2009
Procedural Posture
Excise Duty Appeal / First Tier Tribunal (tax), Decision on Appeal
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Restoration of Vehicle, Misuse of Rebated Fuel, Reasonable Excuse, Forfeiture
Tax Law Customs and Excise Excise Duty Restoration of Vehicle Misuse of Rebated Fuel Reasonable Excuse Forfeiture

Case Brief

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Parties

Colin Williams

Appellant

The Commissioners for Her Majesty's Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / First Tier Tribunal (tax), Decision on Appeal

Legal Issues

  1. 1 Whether the appellant was responsible for the presence of rebated fuel in his vehicle
  2. 2 Whether the appellant had a reasonable excuse for the rebated fuel being in the vehicle
  3. 3 Whether the restoration fee and seizure were reasonable and proportionate

Ratio Decidendi

The appellant failed to discharge the burden of proof to show he was not responsible for the rebated fuel being in the vehicle or that the car had not been used with it. No credible reasonable excuse was provided. The Commissioners' decision to restore the vehicle only on payment of a fee was reasonable and proportionate in the circumstances.

Court Disposition

Appeal dismissed

Orders

  • Vehicle to be restored only on payment of £660 restoration fee