The Commissioners for HM Revenue and Customs v Huxley (UK) Ltd: [2017] UKUT 0393 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Cannan on 13 October 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v Huxley (UK) Ltd: [2017] UKUT 0393 (TCC) .

CUSTOMS DUTY – Combined Nomenclature – whether artificial turf to be classified as other golf equipment within Heading 9506 or as other textile floor covering within Heading 5703 – correctly classified within Heading 9506 – appeal dismissed.

Published 13 October 2017