Driving red

In an appeal concerned with excise duty and rebated fuel in a road vehicle the taxpayer challenged HMRC’s decision to charge him £990 within a Notice of assessments to excise duty dated 1 December 2009.

HMRC’s estimate related to the red diesel found in the taxpayer’s vehicle on 7 September 2009 and covers the period from the date of purchase on 11 March 2008 to the date of detection.

While delivering goods in Manchester the taxpayer was stopped and the fuel inside the vehicle was found to be red in colour.

According to an interview dated the same day he stated he was a self-employed van driver who had owned the vehicle for approximately 18 months.

He admitted to purchasing the fuel in drums from someone in the West Midlands however he claimed that he was unaware it was illegal to run...