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.
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CUSTOMS DUTY 바카라 사이트“ classification 바카라 사이트“ electric mobility scooters 바카라 사이트“ Combined Nomenclature (CN) 바카라 사이트“ heading 8703: motor vehicles principally designed for the transport of persons 바카라 사이트“ heading 8713: carriages for disabled persons 바카라 사이트“ whether headings are mutually exclusive 바카라 사이트“ application of CJEU case law: Lecson Elektromobile and Invamed 바카라 사이트“ HSENs and CNENs and other sources.
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Published 29 September 2018