HAMMAD BAIG
TAX BARRISTER
VAT CUSTOMS DUTY AND EXCISE LAW
INTERNATIONAL TRADE ADVISER
FULL MEMBER OF THE INSTITUTE OF EXPORT AND INTERNATIONAL TRADE
Moreton Alarm Services (MAS) Ltd v
HMRC
[2016] UKFTT 700 (TC)
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.
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