CSC Transport Ltd v Revenue & Customs [2013] UKFTT 707 (TC) (27 November 2013)
The Appellant was not aware of the misuse prior to the second offence and had taken reasonable steps; HMRC’s decision to restore the vehicle for a fee was not a reasonable exercise of discretion under s152(b) CEMA.
- Citation
- [2013] UKFTT 707 (TC)
- Parties
- Appellant: CSC Transport Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 27 November 2013
- Procedural Posture
- Appeal / Final Judgment
- Outcome
- Appeal allowed
- Legal Topics
- Vehicle Seizure, Restoration of Seized Property, Use of Rebated Fuel, Civil Penalties, Discretion Under CEMA S152(b)
Case Brief
Summary, issues, holding and outcome
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Parties
CSC Transport Ltd
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Appeal / Final Judgment
Legal Issues
- 1 Whether the hire company was aware or should have been aware of red diesel use
- 2 Whether HMRC’s decision to restore the vehicle for a fee was a reasonable exercise of discretion under s152(b) CEMA 1979
Ratio Decidendi
The Appellant was not aware of the misuse prior to the second offence and had taken reasonable steps; HMRC’s decision to restore the vehicle for a fee was not a reasonable exercise of discretion under s152(b) CEMA.
Court Disposition
Appeal allowed
Orders
- Vehicle to be restored to the Appellant
- Restoration fee not payable by Appellant
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