The Commissioners for HM Revenue and Customs v Marco Trading Company Limited: [2013]UKUT 0450 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Hellier on 16 September 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
16 September 2013

Read the full decision in The Commissioners for HM Revenue and Customs v Marco Trading Company Limited: [2013]UKUT 0450 (TCC).

CUSTOMS DUTY-post clearance demands-whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced-no-whether duty may be remitted-whether a special situation existed-no- Article 78 Commission Regulation (EEC)2454/93, Article 239 Council regulation 2913/92/EEC-appeal allowed.

Published 1 December 2016