The Commissioners for HM Revenue and Customs v Invamed Group Limited and Others: [2018] UKUT 0305 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Roger Berner on 29 September 2018.

Read the full decision in The Commissioners for HM Revenue and Customs v Invamed Group Limited and Others: [2018] UKUT 0305 (TCC).

CUSTOMS DUTY – classification – electric mobility scooters – Combined Nomenclature (CN) – heading 8703: motor vehicles principally designed for the transport of persons – heading 8713: carriages for disabled persons – whether headings are mutually exclusive – application of CJEU case law: Lecson Elektromobile and Invamed – HSENs and CNENs and other sources.

Published 29 September 2018