The Commissioners for HM Revenue and Customs v Canadian Solar EMEA GmbH [2025] UKUT 00142 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Smith and Judge T Scott on 02 May 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
2 May 2025
Category:
Tax
Release date:
2 May 2025

Read full decision The Commissioners for HM Revenue and Customs v Canadian Solar EMEA GmbH

ANTI-DUMPING DUTY, COUNTERVAILING DUTY AND VAT – importation of solar panels made from cells originating in Taiwan – correct classification for tariff purposes – whether any error in classification corrected – remission of duties on basis of “special circumstances” – appeal and cross-appeal dismissed

Updates to this page

Published 2 May 2025