TC09362 - [2024] UKFTT 001071 (TC)

Fecha: 24-Oct-2024

Authorities and documents

Authorities and documents

The authorities to which we were, specifically, referred by the parties were:

(1)

R & C Comrs v Flir Systems AB [2009] EWHC 82 (Ch) (‘Flir Systems’);

(2)

Hasbro European Trading BV v HMRC [2018] EWCA Civ 1221(‘Hasbro’); and

(3)

Sola Wetsuits & Leisurewear Ltd v C & E Comrs (2002) Decision C00170 (‘Sola Wetsuits’).

10.

The documents to which we were referred to were: (i) the Hearing Bundle consisting of 399 pages; (ii) the Authorities Bundle consisting of 67 pages; (iii) HMRC’s Skeleton Argument dated 3 October 2024; (iv) the Appellant’s Skeleton Argument (undated); (v) printouts of the UK Integrated Online Tariff (commodity code 6113 0010 00, Heading 5906 and commodity code 4015 9000 00); (vi) a printout of s 16 FA 1994; (vii) a printout of Schedule 7 of the TCBTA; and (viii) a Table setting out the metrics of various wetsuits imported by the Appellant (“the Table”).