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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

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