Customs Duty and VAT – Importation of Aircraft – Whether Within EU Customs Special Procedure When Entered UK – impact of expired end use authorisation-whether the aircraft had left the customs territory of the EU before landing in UK-whether HMRC must remit the customs duty and VAT – whether simplified end use procedure should have applied – whether demand in breach of appellant’s legitimate expectation-whether appellant entrapped by HMRC
Citations:
[2022] UKFTT 105 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise, VAT
Updated: 13 April 2022; Ref: scu.675661