Caerdav Limited (Formerly Cardiff Aviation Limited) v Revenue and Customs: FTTTx 16 Mar 2022

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:

Bailii

Jurisdiction:

England and Wales

Customs and Excise, VAT

Updated: 13 April 2022; Ref: scu.675661