United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Sprint CPA Ltd [2013] UKUT 169 (TCC) (17 April 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/169.html
Cite as: [2013] UKUT 169 (TCC)

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Revenue And Customs v Sprint CPA Ltd [2013] UKUT 169 (TCC) (17 April 2013)

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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