Behzad fuels limited v the commissioners for hm revenue and customs: [2017] ukut 0321 (tcc)

Behzad fuels limited v the commissioners for hm revenue and customs: [2017] ukut 0321 (tcc)


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BEHZAD FUELS LIMITED V THE COMMISSIONERS FOR HM REVENUE AND CUSTOMS: [2017] UKUT 0321 (TCC) Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Herrington on 8 August 2017.


Read the full decision in Behzad Fuels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0321 (TCC). EXCISE DUTY– HMRC’s decisions to revoke appellant’s status as a


registered dealer in controlled oils and to refuse to restore seized road fuel tankers - whether FTT erred in not directing fresh reviews in circumstances where decisions found to be flawed


– yes - HMRC directed to review decisions again - appeal allowed UPDATES TO THIS PAGE Published 8 August 2017