Hasbro European Trading BV v The Commissioners for HM Revenue and Customs: [2016] UKUT 0408 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Greenbank on 3 October 2016.

Read the full decision in Hasbro European Trading BV v The Commissioners for HM Revenue and Customs: [2016] UKUT 0408 (TCC).

CUSTOMS DUTIES– classification – Combined Nomenclature – whether “Beyblades” should be classified as “articles for… table or parlour games” within Heading 9504 or as “other toys” within Heading 9503 – GIR 3 tiebreaker – appeal dismissed

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