Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 14 May 2015.
Read the full decision in Bladeroom Group Limited v The Commissioners for HM Revenue and Customs:  UKUT 0250 (TCC) .
Common Customs Tariff – Combined Nomenclature – modular data centre –
whether appropriate to headings 8473 or 9406.
Release date: 14 May 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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