HMRC v ELECTRIC MOBILITY EURO LIMITED (1) SUNRISE MEDICAL LIMITED (2) [2026] UKUT 00037 (TCC)
Upper Tribunal Tax and Chancery Decision of MR JUSTICE CAWSON and JUDGE VINESH MANDALIA on 28 January 2026
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VALUE ADDED TAX – whether imported mobility scooters should be classified under heading 8703 of the Combined Nomenclature (motor vehicles for the transport of persons) rather than heading 8713 (carriages for disabled persons) - First-tier Tribunal erred in law by not applying Commission Regulation (EC) No 718/2009 by analogy - mobility scooters thus subject to customs duty under heading 8703 and not 8713 – challenge to validity of Regulation dismissed
Updates to this page
Published 29 January 2026
Last updated 10 February 2026
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Decision Published without summery now corrected
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First published.