Warehousing implications from major tribunal win

September 30, 2015

A multi-site petrol dealer having access to “extended duty payment credit” from HMRC has implications for the warehousing sector in excise law – and gives rise to a need for vigilance.

Brobot Petroleum, a family owned company in the Midlands with 23 filling stations, has successfully appealed via the First Tier Tax Tribunal against HM Revenue & Customs (HMRC) imposition of unreasonable conditions to obtain an excise duty Deferment Account Number: Oil Products.

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