Caithness Creels Ltd v Revenue and Customs: FTTTx 1 Feb 2013

FTTTx CUSTOMS DUTIES – End Use Relief – refusal to grant authorisation for end use relief for goods equipping ships – whether goods in ‘a finished state’ or ‘finished components for further shipwork assembly’ – Yes – extent of Tribunal jurisdiction – whether ancillary matter and jurisdiction restricted – No – Appeal allowed.

Citations:

[2013] UKFTT 93 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 14 November 2022; Ref: scu.472337