Graphic Controls Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0098 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Berner on 10 March 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 13 March 2017

• Category: Tax
• Release date: 10 March 2017

Read the full decision in Graphic Controls Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0098 (TCC).

CUSTOMS DUTY – cardiotocography belts – appeal against decision of FTT that belts were not accessories of a heart monitor – argument based on intended use – unappealed conclusion of FTT as to relevance of intended use - appeal bound to fail

Published 13 March 2017