The Commissioners for HM Revenue and Customs v Caithness Creels Ltd: [2014] UKUT 0097 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 5 March 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Caithness Creels Ltd.

CUSTOMS DUTIES – duty suspension – shipwork end-use relief – imported goods used in manufacture of lobster creels subsequently supplied for equipping fishing vessels – refusal of renewal of authorisation – whether processing of imported goods in the course of manufacture of creels excluded the goods from end-use relief – Council Regulation 2658/87/EEC, Annex I, Part One, Section II.A.1.

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