E.P. Barrus Limited and Kubota (UK) Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0449 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 16 September 2013.

Read the full decision in (1) E.P. Barrus Limited (2) Kubota (UK) Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0449 (TCC).

CUSTOMS DUTY -Binding Tariff Informations-whether imported utility vehicles should be classified as “dumpers designed for off-highway use”-yes-appeal allowed.

Published 1 December 2016