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 .
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.
Published 1 December 2016