Amoena (UK) Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0394 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Aleksander on 12 August 2013.

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

Read the full decision in Amoena (UK) Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0394 (TCC).

Customs duty – classification - whether mastectomy bra a brassière under CN 6212 or an orthopaedic device etc under CN 9021 – mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to Chapter 90 - appeal allowed.

Published 1 December 2016