Honeywell Analytics Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0061 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 10 March 2017.

Read the full decision in Honeywell Analytics Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0061 (TCC).

CUSTOMS DUTY– Combined Nomenclature – whether Gas Alert Micro 5 falls within Heading 8531 or 9026-held 9026 applies-alternative submissions that Heading 9027 applies not admitted-appeal allowed.

Published 13 March 2017