Tax

Stark Building Materials (UK) Ltd (t/a Calders and Grandridge) v Revenue and Customs (Excise Duties payable under s 6(1)(a) Hydrocarbon Oil Duties Act, claim for repayment of duty under s 9(4) - at what time does the claimant need to be an "approved person" for the purpose of the Act - at the time of application for relief or at the time of importation?)

[2026] UKFTT TC 123First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER Birmingham Civil Justice Centre Heard On: 22 October 2025Judgment Date: 15 January 2026 B e f o r e :”

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