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:  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
13 March 2017
Release date: 10 March 2017
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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