IMPORT VAT – external transit – goods incorrectly declared to OSR – whether Terex Equipment Ltd C-430/08 obliges HMRC to correct procedure used and remit duty – no on facts as deliberate action by taxpayer – appeal dismissed
[2012] UKFTT 587 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.466149