15 July 2019

FTT Decision: Kast Enterprises Limited T/A Kavery’s Filling Station v HMRC

The appellant challenged HMRC’s revocation of its approval as a Registered Dealer in Controlled Oils. The Tribunal dismissed the appeal holding that HMRC’s decision that the appellant was not a fit and proper person to be approved was reasonably arrived at and was proportionate.

The First-tier Tribunal released its Decision in Kast Enterprises Limited T/A Lavery’s Filling Station v The Commissioners for Her Majesty’s Revenue and Customs.

Ben Elliott, Counsel, instructed by General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.

To see the approved decision, click here.