TC09627 - [2025] UKFTT 01068 (TC)

Case Number: TC09627

Royal Courts of Justice, Belfast

Appeal reference: TC/2023/07794

Excise Duty – whether HMRC’s decision not to restore forfeited fuel and vehicle one HMRC could not reasonably have arrived at - yes- decision to cease to have effect and be further reviewed

Written submissions: 6 and 19 August 2025

Judgment date: 2 September 2025

Before

TRIBUNAL JUDGE MARK BALDWIN

PATRICIA GORDON

Between

CFL FUELS LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Séamus McIlroy of counsel, instructed by Tiernans Solicitors

For the Respondents: Dennis Edwards of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION