Tax

GBL & Sons Ltd v Revenue & Customs

[2010] UKFTT TC TC00492First-tier Tribunal (Tax)2010

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Sections 12 and 13 Hydrocarbon Oil Duties Act 1979; �red diesel�; rebate payable in respect of road going railway track maintenance vehicle; definition of �road vehicle� under section 27 and Schedule 1 paragraph 2 of HODA.

�� GBL & SONS LIMITED�� Appellant

�� PETER WHITEHEAD ��

��

Mr Jonathon Cannon of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

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Tax

GBL & Sons Ltd v Revenue & Customs

[2010] UKFTT TC TC00492First-tier Tribunal (Tax)2010

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