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) >> Kubota (UK) Limited v Revenue and Customs [2021] UKUT 276 (TCC) (15 November 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/276.html
Cite as: [2021] UKUT 276 (TCC)

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Kubota (UK) Limited v Revenue and Customs [2021] UKUT 276 (TCC) (15 November 2021)

CUSTOMS DUTY - tariff classification - whether imported vehicles should be classified as "Motor vehicles for the transportation of goods, Dumpers designed for off-highway use" or "Motor vehicles for the transportation of goods. Other" - application of EU classification regulation 2015/221 - appeal dismissed

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