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Oils Fraud / Road Fuel Fraud

Revenue fraud in road fuels in Great Britain is principally in the diesel sector. This involves rebated (reduced duty) off-road fuels like red diesel, kerosene and a range of oils known as ‘tied’ oils all of which carry little or no tax being intended for industrial uses. These fuels are sometimes illegally used as fuel for road vehicles.

The key fraud types are:

Oils fraud, involving the misuse of duty privileged fuels supplied for non-road use, began in Northern Ireland. It quickly spread to mainland UK where criminal organisations were laundering rebated fuels with other fuels to sell to hauliers, evading both excise duty and VAT. Many of the fraudulent suppliers became in HMRC terminology ‘missing traders’ – disappearing without paying VAT.

As with other duty frauds, oils frauds are usually prosecuted as either the fraudulent evasion of duty under Customs & Excise Management Act 1979 s 170, or cheating the revenue under common law.

Are you the subject of an inquiry by HMRC’s Oils Central Co-ordination Team (OCCT) or Road Fuel Testing Units (RFTUs)? Our Tax Disputes professionals are here to help and are able to provide clear advice and information to assist you. To contact one of our specialist lawyers please click here or call 02071830529.

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