TC09627 - [2025] UKFTT 01068 (TC)

The Appellant (“CFL”) appeals against HMRC’s decision (“the Decision”) made on 27 June 2022 and confirmed following a review on 22 February 2023 refusing to offer restoration to CFL of 12,000 litres of fuel (“the fuel”) and vehicle registration number HXZ 9215 (“the vehicle”).

CFL did not challenge the forfeiture of the vehicle or the fuel in the magistrates’ court but sought restoration of the vehicle on the basis that the fuel was duty paid and had been the subject of innocent contamination. They say that HMRC failed to consider properly (or at all) the possibility of ‘innocent contamination’ and that the fuel in the vehicle was UK-purchased and duty paid. For these reasons, CFL says, the Decision is unlawful: it is not in accordance with the legislation, not based on the correct facts, unreasonable and disproportionate.