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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016