THYSSENKRUPP MATERIALS (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00079 (TCC)
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
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CUSTOMS DUTY 鈥� inward processing relief 鈥� requirements of a bill of discharge (鈥楤oD鈥�) 鈥� whether a single error on BoD or data mismatch between BoD and HMRC鈥檚 Management Support System gives rise to a customs debt under Article 204 Community Customs Code in relation to all products on the BoD 鈥� appeal allowed
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Published 28 March 2024