The Commissioners for HM Revenue and Customs v Caithness Creels Ltd: [2014] UKUT 0097 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 5 March 2014.
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CUSTOMS DUTIES 鈥� duty suspension 鈥� shipwork end-use relief 鈥� imported goods used in manufacture of lobster creels subsequently supplied for equipping fishing vessels 鈥� refusal of renewal of authorisation 鈥� whether processing of imported goods in the course of manufacture of creels excluded the goods from end-use relief 鈥� Council Regulation 2658/87/EEC, Annex I, Part One, Section II.A.1.
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Published 1 December 2016