Revenue And Customs v Sprint CPA Ltd [2013] UKUT 169 (TCC) (17 April 2013)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Sprint CPA Ltd [2013] UKUT 169 (TCC) (17 April 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/169.html
Cite as: [2013] UKUT 169 (TCC)

[New search] [Printable PDF version] [Help]

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

A HTML version of this file is not available click here or view below the pdf version : 169.pdf

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/169.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Sprint CPA Ltd [2013] UKUT 169 (TCC) (17 April 2013) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/169.html Cite as: [2013] UKUT 169 (TCC)