The Commissioners for HM Revenue and Customs v Invamed Group Limited and Others: [2018] UKUT 0305 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Roger Berner on 29 September 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
29 September 2018
Category:
Tax
Release date:
29 September 2018

Read the full decision in The Commissioners for HM Revenue and Customs v Invamed Group Limited and Others: [2018] UKUT 0305 (TCC).

CUSTOMS DUTY – classification – electric mobility scooters – Combined Nomenclature (CN) – heading 8703: motor vehicles principally designed for the transport of persons – heading 8713: carriages for disabled persons – whether headings are mutually exclusive – application of CJEU case law: Lecson Elektromobile and Invamed – HSENs and CNENs and other sources.

Updates to this page

Published 29 September 2018

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