The Commissioners for HM Revenue and Customs v ASDA Stores Limited: [2013] UKUT 0223 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 08 May 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v Asda Stores Limited: [2013] UKUT 0223 (TCC).

IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92).

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