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) >> Lane Fouracres Associates v HMRC [2014] UKUT 67 (TCC) (11 February 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/67.html
Cite as: [2014] UKUT 67 (TCC)

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Lane Fouracres Associates v HMRC [2014] UKUT 67 (TCC) (11 February 2014)

CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted within ten months of issue – Article 90(b) Commission Regulation 2454/93

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