Honeywell Analytics Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0061 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 10 March 2017.

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CUSTOMS DUTY鈥� Combined Nomenclature 鈥� whether Gas Alert Micro 5 falls within Heading 8531 or 9026-held 9026 applies-alternative submissions that Heading 9027 applies not admitted-appeal allowed.

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Published 13 March 2017