[2026] UKUT 00134 (TCC)THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS V O’NEILL WETSUITS LIMITED

Upper Tribunal Tax and Chancery Decision of Mr Justice Michael Green and Judge Zaman on 24th March 2026.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
26 March 2026
Category:
Tax
Release date:
26 March 2026

Read Full Decision: [2026] UKUT 00134 (TCC)THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS V O’NEILL WETSUITS LIMITED

This is an appeal against the decision of the FTT in O’Neill Wetsuits Ltd v HMRC [2024] UKFTT 001071 (TC) (the “FTT Decision”) in relation to the classification of the wetsuits imported by O’Neill Wetsuits Ltd (“O’Neill”) into the UK (the “Wetsuits”).

Updates to this page

Published 26 March 2026