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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 8 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).

Published 1 December 2016