Dynamic Construction Ltd v Her Majesty's Revenue & Customs

Facts

The appellant, Dynamic Construction Ltd, appealed against a review decision of the Commissioners dated 8 August 2005 offering restoration of a Ford Transit van, registration R636 OAD, on payment of a fee of £1,150. On 16 May 2005 Customs Officers visited the appellant's yard at Kempsey, Worcester and removed the vehicle because they suspected it was being run on red diesel; tests carried out on fuel samples on 25 May 2005 confirmed the presence of red diesel. On 17 July 2005 Mr Mountney, an employee, admitted that on three occasions he had refuelled the van from drums of red diesel kept at the appellant's yard. On 4 July 2005 the Commissioners offered restoration on payment of a fee comprising £500 in civil penalties and £650 in costs, a decision confirmed on review by Mr Rayden on 8 August 2005. In its notice of appeal dated 1 September 2005 the appellant contended that its employee, who had admitted putting red diesel in the van, had also been given cash to go to the garage, and that it had done all it could to ensure proper diesel was used. Neither Mr Southall nor Mr Mountney attended the hearing.