Evasion of Duty and VAT by a Petrol Forecourt Owner

This case was brought by HMRC because it related to evading the payment of Duty and VAT on the sale of diesel. A group of people had developed a technique for removing the "Red" from "Red Diesel", on which the Duty and VAT are reduced, and then selling it through a normal petrol station as if it was normal diesel.

Petrol stations often have two computer systems:

• a Pump Management System (PMS) that controls the pumps when they dispense the fuel
• an Electronic Point of Sale (EPoS) system that manages the payments for the fuel.

I compiled a Report into the relationship between the PMS and the EPoS system.

The Defendant pleaded guilty.