The Commissioners for HM Revenue and Customs v A-Dec Dental UK Limited: [2017] UKUT 0342 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berrner and Judge Raghavan on 10 October 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
10 October 2017
Category:
Tax
Release date:
10 October 2017

Read the full decision in The Commissioners for HM Revenue and Customs v A-Dec Dental UK Limited: [2017] UKUT 0342 (TCC).

CUSTOMS DUTY – dental lamps – whether FTT erred in interpretation of heading 9018 in Combined Nomenclature (“… appliances, used in dental sciences …”) and explanatory notes – no – appeal dismissed.

Published 10 October 2017