TC09627 - [2025] UKFTT 01068 (TC)

Mr Mone is a director of Black Hill Energy. He has storage facilities in Keady, County Armagh and a fuel supply business in Craigavon. His business consists of fuel distribution. He is a registered dealer in controlled oils, which allows him to trade in rebated fuel (red diesel).

On 5 April 2022 he asked Mr Watters if he could borrow the vehicle to move some fuel. He needed to move 8,000 litres of red diesel from Keady to Craigavon and his tanker only had a capacity of 5,000 litres. He drove to CFL’s premises and collected the vehicle. He loaded pots 2 and 4 on the lorry with 4,000 litres of red diesel which he transported to Craigavon. He then returned the vehicle to Mr Watters on the same day.