The Commissioners for HM Revenue and Customs v Sprint C.P.A. Limited: [2013] UKUT 0169 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Sadler on 17 April 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
17 April 2013

Read the full decision in The Commissioners for HM Revenue and Customs v Sprint C.P.A. Limited: [2013] UKUT 0169 (TCC).

Customs duty – classification of child seat for adult bicycle - whether First-tier Tribunal erred in failing to apply GIR 3(b)? - yes – did saddle give child seat its essential character – yes - should child seat be classified as a saddle? - yes - appeal allowed.

Updates to this page

Published 1 December 2016