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.

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