Adam Rycroft Senior Solicitor McGrigors LLP looks at case law developments in the field of hydrocarbon oil and duties
Introduction
While countries tend to go to war over disputes concerning oil individuals at least in the UK end up instead before the VAT and Duties Tribunal which has jurisdiction to decide on decisions issued by HMRC concerning application of the Hydrocarbon Oils and Duties Act 1979 (HODA). HODA provides the basis for charging excise duties on different categories of oils in the UK and typically the Tribunals hear a handful of cases relating to HODA every year. The last report on these cases in this column came in July 2006 which means it is...
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Adam Rycroft Senior Solicitor McGrigors LLP looks at case law developments in the field of hydrocarbon oil and duties
Introduction
While countries tend to go to war over disputes concerning oil individuals at least in the UK end up instead before the VAT and Duties Tribunal which has jurisdiction to decide on decisions issued by HMRC concerning application of the Hydrocarbon Oils and Duties Act 1979 (HODA). HODA provides the basis for charging excise duties on different categories of oils in the UK and typically the Tribunals hear a handful of cases relating to HODA every year. The last report on these cases in this column came in July 2006 which means it is...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
