This appeal concerned the correct Customs classification of Plastform wooden panels imported by the company – HMRC v International Plywood (Importers) Ltd [2023] UKUT 278 (TCC).
The Upper Tribunal allowed the appeal on two of five specified grounds, setting aside the FTT’s decision and remaking it.
https://www.bailii.org/uk/cases/UKUT/TCC/2023/278.html
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
