Sam Davies Solicitor McGrigors gives us a round-up of the year's customs duty classification cases and asks what have we learned?
The past year broadly equating to the school year has seen our valiant VAT & Duties Tribunal Chairmen charged with classifying a plethora of exciting goods ranging from beautician's plastic nail tips to physicist's spectrometers. I often wonder whether our Chairmen look forward to getting their teeth stuck into thrilling arguments such as whether compression hosiery can be considered a fashion item or whether a patchwork quilt can be described as bedding. On the upside Chairmen no doubt delight in being requested to inspect the likes of a 1964 Bentley S3 Continental Flying Spur. Such joys are not restricted to members of the judiciary ...
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Sam Davies Solicitor McGrigors gives us a round-up of the year's customs duty classification cases and asks what have we learned?
The past year broadly equating to the school year has seen our valiant VAT & Duties Tribunal Chairmen charged with classifying a plethora of exciting goods ranging from beautician's plastic nail tips to physicist's spectrometers. I often wonder whether our Chairmen look forward to getting their teeth stuck into thrilling arguments such as whether compression hosiery can be considered a fashion item or whether a patchwork quilt can be described as bedding. On the upside Chairmen no doubt delight in being requested to inspect the likes of a 1964 Bentley S3 Continental Flying Spur. Such joys are not restricted to members of the judiciary ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")