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 Caithness Creels Ltd [2014] UKUT 97 (TCC) (5 March 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/97.html
Cite as: [2014] UKUT 97 (TCC)

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Revenue And Customs v Caithness Creels Ltd [2014] UKUT 97 (TCC) (5 March 2014)

CUSTOMS DUTIES – duty suspension – shipwork end-use relief – imported goods used in manufacture of lobster creels subsequently supplied for equipping fishing vessels – refusal of renewal of authorisation – whether processing of imported goods in the course of manufacture of creels excluded the goods from end-use relief – Council Regulation 2658/87/EEC, Annex I, Part One, Section II.A.1

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