Graphic Controls Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0098 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Berner on 10 March 2017.

Read the full decision in Graphic Controls Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0098 (TCC).

CUSTOMS DUTY – cardiotocography belts – appeal against decision of FTT that belts were not accessories of a heart monitor – argument based on intended use – unappealed conclusion of FTT as to relevance of intended use - appeal bound to fail

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