The Commissioners for HM Revenue and Customs v Invamed Group Limited and Others: [2018] UKUT 0305 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Roger Berner on 29 September 2018.
Read the full decision in .
CUSTOMS DUTY 鈥� classification 鈥� electric mobility scooters 鈥� Combined Nomenclature (CN) 鈥� heading 8703: motor vehicles principally designed for the transport of persons 鈥� heading 8713: carriages for disabled persons 鈥� whether headings are mutually exclusive 鈥� application of CJEU case law: Lecson Elektromobile and Invamed 鈥� HSENs and CNENs and other sources.
Updates to this page
Published 29 September 2018