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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Doherty v Revenue & Customs  UKFTT 56 (TC) (22 April 2009)
Cite as:  UKFT 00035 (TC),  UKFTT 56 (TC)
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Excise - assessment - Hydrocarbon Oil Duties Act 1979 s 6 commercial vehicles - importation of diesel fuel from Republic of Ireland - Travellers' Relief [Fuel and Lubricants] Order 1995 - use of non fixed storage tanks - pods- commercial vehicles also fitted with non standard tanks - whether assessment made to best judgment - yes - whether adjustment to be provided - adjustment undertaken- appeal allowed to that extent
BELFAST TRIBUNAL CENTRE
ANTHONY DOHERTY Appellant
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: Alistair F W Devlin (Chairman)
Mr A Hennessey FCA
Sitting in public in Belfast on 21st November 2008
for the Appellant Mr Donal Farrell of counsel on the instructions of James O'Brien & Co., Solicitors
for the Respondents Mr Richard Chapman of counsel on the instructions of the Solicitor to H.M Revenue and Customs
© CROWN COPYRIGHT 2009
The factual background
Evidence and findings of fact.
Methodology of the assessment
The legal framework
"Subject to the provisions of this Order, a person who has travelled from another Member State shall on entering the United Kingdom be relieved of excise duty on the fuel and lubricants contained in a commercial vehicle that he has with him".
Article 3 of the 1995 Order goes on to provide:
"The reliefs afforded by this Order apply only to fuel that -
[a] is contained in the vehicle's standard tanks; and
[b] is being used or is intended for use by that vehicle".
Submissions of the parties
Conclusions and reasons
"The Tribunal should remember that its primary task is to find the correct
amount of tax, so far as possible on the material properly available to it the
burden resting on the taxpayer. In all but very exceptional cases, that should be the focus of the hearing, and the Tribunal should not allow it to be diverted into an attack on the Commissioner's exercise of judgment at the time of assessment."
RELEASED: 22 April 2009