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Cooneen Watts and Stone Ltd v Revenue and Customs: FTTTx 3 Oct 2012

CUSTOMS DUTY – relief for military end use – council regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – entitlement to repayment … Continue reading Cooneen Watts and Stone Ltd v Revenue and Customs: FTTTx 3 Oct 2012

HM Revenue and Customs v Cooneen Watts and Stone Limited; UTTC 24 Jan 2014

References: [2014] UKUT 31 (TCC) Links: Bailii UTTC CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – Council Regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to … Continue reading HM Revenue and Customs v Cooneen Watts and Stone Limited; UTTC 24 Jan 2014