THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS Appellants and INTERNATIONAL PLYWOOD (IMPORTERS) LIMITED [2023] UKUT 00278 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | JUDGE RUPERT JONES,JUDGE NICHOLAS PAINES KC |
| Subject Matter | 17 November 2023 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 20 November 2023 |
UT Neutral citation number: [2023] UKUT 00278 (TCC)
UT (Tax & Chancery) Case Number: UT/2022/000112
Upper Tribunal
(Tax and Chancery Chamber)
Hearing venue: The Rolls Building
London EC4
Heard on: 19 September 2023
Judgment date: 17 November
2023
Customs Duty - Commodity Codes – classification – wooden panels – shuttering for concrete
constructional work or plywood, veneered panels and similar laminated wood - appeal allowed
Before
JUDGE RUPERT JONES
JUDGE NICHOLAS PAINES KC
Between
THE COMMISSIONERS FOR HIS MAJESTY’S
REVENUE AND CUSTOMS Appellants
and
INTERNATIONAL PLYWOOD (IMPORTERS) LIMITED
Respondent
Representation:
For the Appellant: Gideon Barth, Counsel, instructed by the General Counsel and Solicitor for His
Majesty’s Revenue and Customs
2
For the Respondent: David Bedenham, Counsel, instructed by CTM Tax Litigation Limited
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