The Commissioners for HM Revenue and Customs v Sprint C.P.A. Limited: [2013] UKUT 0169 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Sadler on 17 April 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v Sprint C.P.A. Limited: [2013] UKUT 0169 (TCC).

Customs duty – classification of child seat for adult bicycle - whether First-tier Tribunal erred in failing to apply GIR 3(b)? - yes – did saddle give child seat its essential character – yes - should child seat be classified as a saddle? - yes - appeal allowed.

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