ITC (NE) Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0133 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Richards 23 April 2020.

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EXCISE DUTY 鈥� Whether evidence of the results of tests on fuel inadmissible under paragraph 5(2)(b) of Schedule 5 of the Hydrocarbon Oil Duties Act 1979 鈥� no 鈥� appeal dismissed.

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Published 23 April 2020