Lane Fouracres Associates v The Commissioners for HM Revenue and Customs: [2014] UKUT 0067 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Sadler on 11 February 2014.

Read the full decision in Lane Fouracres Associates v The Commissioners for HM Revenue and Customs.

CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted within ten months of issue – Article 90(b) Commission Regulation 2454/93.

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