Cameron (T/A Carwise v Revenue and Customs: Excs 4 Apr 2008

Excise duty: vehicle containing some rebated fuel on Appellant’s garage premises – whether ‘fuelled’ or ‘used’, circumstances in which neither held to be correct: time of appeal, ‘one month’ restricted to calendar month: whether in circumstances review officer had the appearance of impartiality, having had previous acquaintance with facts in the case; whether ‘charge’ for removal and storage justified or established: Appeal allowed.
References: [2008] UKVAT-Excise E01104
Links: Bailii
Jurisdiction: England and Wales

Last Update: 16 November 2020; Ref: scu.272180