Umbro International Ltd v Revenue and Customs: ChD 12 Mar 2009

The taxpayer sought repayment of overpaid customs duty. It said that a company had acted as its buying agent for sports goods, which excluded buying commission from the price paid when calculating the duty.
Proudman J
[2009] EWHC 438 (Ch), [2009] STC 1345
Bailii
Council Regulation (EEC) 2913/92
England and Wales

Updated: 12 February 2021; Ref: scu.317987