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McLaughlin t/a Blue Devil Lofts v Revenue & Customs (Excise Duty and Penalty - rebated fuel in road vehicles)   flag 

[2021] UKFTT 455
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd December, 2021

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth) s1, s170, s329
Finance Act 1994 s13, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90

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