Brooks v Revenue and Customs (Customs Duty and VAT – Transfer of Residency Relief – Brexit – Covid 19): FTTTx 3 Dec 2021

CUSTOMS DUTY and VAT ? Transfer of Residency Relief – Brexit – Covid 19 – Normal Residency – Date of change – Exceptional Circumstances/Waiver – Not proven – Appeal dismissed

Citations:

[2021] UKFTT 449 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Customs and Excise

Updated: 07 February 2022; Ref: scu.671537