Build-A-Bear Workshop UK Holdings Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0067 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Joanna Smith and Judge Ashley Greenbank on 29 March 2021
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CUSTOMS DUTIES 鈥� classification of accessories for use with dolls and toys under Chapter 95 of the Combined Nomenclature 鈥� application of Note 3 to Chapter 95 鈥� meaning of 鈥渟uitable for use鈥� and 鈥減rincipally鈥� in Note 3 鈥� effect of Note 3 on scope of subheading 9503 00 29 (parts and accessories of dolls) 鈥� application of General Rule of Interpretation 3 鈥� scope of subheading 9503 00 70 (sets) 鈥� burden of proof in customs matters
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Published 29 March 2021