36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
Nationwide Access Ltd v. Commissioners of Customs & Excise (High Court)

Appeal from the Decision of the VAT and Duties Tribunal

Hydrocarbon Oil Duties Act 1979 – whether vehicle with telescopic boom constituted “mobile crane”

The Tribunal had held that lifting vehicles with telescopic booms rather than ropes and pulleys were not “mobile cranes” for the purposes of Schedule 1, paragraph 9 Hydrocarbon Oil Duties Act 1979. This appeal by the taxpayer was allowed. The judge said that the Tribunal’s approach gave an unduly restrictive meaning to “mobile crane”. Instead a modernising construction was appropriate and the vehicles were mobile cranes.

Hugh McKay appeared for Customs & Excise

Latest news:

Gray’s Inn Tax Chambers is delighted to announce that Nicholas Macklam has joined Chambers.
18 Jun 2024
Tolleys Taxation Awards 2024
We are pleased to announce that we have won the Tolleys Taxation Awards 2024 for Tax Chambers of the Year.
28 May 2024
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review