Kubota (UK) Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0276 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 15 November 2021
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CUSTOMS DUTY – tariff classification – whether imported vehicles should be classified as “Motor vehicles for the transportation of goods, Dumpers designed for off-highway use” or “Motor vehicles for the transportation of goods. Other” – application of EU classification regulation 2015/221 – appeal dismissed
Published 16 November 2021