- M&S Property Services (NW) Ltd imported goods under incorrect commodity code
- HMRC found correct commodity code with higher duty rates
- HMRC issued C18 Post-Clearance Demand Notices for £18,924.98
- Appellant appealed to First-tier Tribunal (FTT)
- FTT had to determine if goods imported had pedal assistance
- Appellant provided evidence, but FTT found it insufficient
- FTT dismissed the appeal, making Appellant liable to pay C18’s in full
- Case provides guidance on burden of proof in classification disputes
- Importer must gather robust evidence and provide accurate descriptions of goods when corresponding with HMRC.
Source: rpc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United Kingdom"
- Boehringer Ruling: Could £2.5bn VAT Reclaims Transform UK Pharma and Healthcare Forever?
- VAT Recovery Possible Without Fully Compliant Invoices if Alternative Evidence Provided, UK Tribunal Rules
- UK Tribunal Denies VAT Deductions for Construction Firm Linked to Payroll Fraud
- Restaurant Operator and Director Liable for £280,903 VAT Evasion After Tribunal Rejects Defense
- Upper Tribunal Rules Hair Loss System for Severe Baldness Qualifies for VAT Zero Rating
