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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Loughshore Autos Limited v Revenue and Customs (EXCISE DUTY) [2017] UKUT 252 (TCC) (5 July 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/252.html Cite as: [2017] UKUT 252 (TCC) |
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Loughshore Autos Limited v Revenue and Customs (EXCISE DUTY) [2017] UKUT 252 (TCC) (5 July 2017)
EXCISE DUTY-assessment in respect of rebate fuel-whether assessment out of time -no-whether First-tier Tribunal-™s findings of fact perverse-no-ss 12 and 13(1A) Hydrocarbon Oil and Duties Act 1979-s12A Finance Act 1994.
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