Graphic Controls Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0098 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Berner on 10 March 2017.
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CUSTOMS DUTY 鈥� cardiotocography belts 鈥� appeal against decision of FTT that belts were not accessories of a heart monitor 鈥� argument based on intended use 鈥� unappealed conclusion of FTT as to relevance of intended use - appeal bound to fail