Mark Peers t/a Always Access v Commissioners for Her Majesty's Revenue and Customs
Decision date: 8 January 2010
Neutral citation: [2010] UKFTT 9 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned an HMRC assessment of £800.40 under the Hydrocarbon Oils Duties Act 1979 after rebated (red) diesel was found in one of the appellant’s business vehicles and HMRC conducted a road fuel audit. HMRC calculated a three‑year shortfall of 1,705 litres by comparing vehicle-specific mileage and objective mpg figures with fuel purchase records; the appellant failed to produce corroborating documentary evidence to rebut the calculation. The tribunal found HMRC’s methodology reasonable and dismissed the appeal, upholding the assessment.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
Where rebated fuel is detected and the taxpayer cannot produce adequate records to explain fuel usage, HMRC may reasonably quantify duty by reconciling required fuel for recorded mileage—using vehicle-specific mileage and objective fuel‑consumption rates—against evidenced purchases; an assessment so derived can be a proper exercise of HMRC’s judgment.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: high
No clear obiter dicta can safely be identified from the provided notes.