HAMMAD BAIG

Moreton Alarm Services (MAS) Ltd v

HMRC

[2016] UKFTT 700 (TC)

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CUSTOMS DUTY – Combined Nomenclature – classification – various pieces of equipment used in CCTV installations – automatic data processing machines – machines for the conversion and transmission of images – video recording apparatus – objective characteristics –

 

Appeal allowed in part for the Appellant, application by Respondent to amend statement of case and to adduce supplementary expert evidence – principles to be applied in determining late applications – HMRC’s applications refused.