Legislation

Hydrocarbon Oil Duties Act 1979

2 decisions citing this instrument.

Provisions cited

Hydrocarbon Oil Duties Act 1979the Hydrocarbon Oil Duties Act 1979

Decisions

Dynamic Construction Ltd v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal14 Aug 2006Added 6 Aug 2026

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…

James Ashley Gibbons and Richard Lee Gibbons v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal23 Jun 2006Added 6 Aug 2026

The appellants were James Ashley Gibbons ("JG") and his son Richard Lee Gibbons ("LG"), both self-employed lorry and truck drivers working in and near Newport, Wales, who lived at the family home and ran their businesses…

tax-appeals balance of probabilities hydrocarbon oil duty red diesel excise duty