DHL AIR (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2025] UKUT 00176 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE JONATHAN CANNAN and JUDGE NICHOLAS PAINES KC on 06 June 2025
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CUSTOMS DUTIES 바카라 사이트“ Union Customs Code 바카라 사이트“ importation of civil aircraft 바카라 사이트“ retroactive authorisation for end-use relief pursuant to Article 172 Commission Delegated Regulation (EU) 2015/2446 바카라 사이트“ FTT directing a further review of HMRC바카라 사이트™s refusal to grant authorisation 바카라 사이트“ directions given by the FTT for the purposes of that review 바카라 사이트“ whether the FTT erred in finding that the application was not for the renewal of an authorisation for the same kind of operation and goods 바카라 사이트“ whether the FTT erred in its approach to 바카라 사이트śexceptional circumstances바카라 사이트ť 바카라 사이트“ equal treatment 바카라 사이트“ whether the FTT erred in failing to direct that HMRC must deal with the appellant바카라 사이트™s application consistently with end-use applications by other operators and in accordance with guidance as it stood at the time of the application.