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

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 November 2021
Category:
Tax
Release date:
15 November 2021

Read full decision in Kubota Final v HMRC

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

Updates to this page

Published 16 November 2021