Lane Fouracres Associates v 皇冠体育app Commissioners for HM Revenue and Customs: [2014] UKUT 0067 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Sadler on 11 February 2014.
Read the full decision in .
CUSTOMS DUTY 鈥� Community Customs Code 鈥� Generalised system of preferences 鈥� whether relevant time limit for repayment of duties not legally owed is three years 鈥� Article 236(2) Council Regulation 2913/92/EEC 鈥� no 鈥� proof of origin of goods must be submitted within ten months of issue 鈥� Article 90(b) Commission Regulation 2454/93.
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Published 1 December 2016