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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Graphic Controls Ltd v Revenue and Customs (CUSTOMS DUTY) [2017] UKUT 98 (TCC) (10 March 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/98.html
Cite as: [2017] UKUT 98 (TCC)

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Graphic Controls Limited v Revenue and Customs (CUSTOMS ) [2017] UKUT 98 (TCC) (10 March 2017)


CUSTOMS DUTY – cardiotocography belts – appeal against decision of FTT that belts were not accessories of a heart monitor – argument based on intended use – unappealed conclusion of FTT as to relevance of intended use - appeal bound to fail

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