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Findings of fact
Findings of fact
The background facts are not in dispute between the parties. We shall not, therefore, refer to the background here. The following facts were either accepted or proved:
The Wetsuits are articles of apparel.
The neoprene element of the panels on the Wetsuits constitutes vulcanised rubber.
The textile layers on the panels constitute fabric.
The neoprene provides insulation, and not the textile.
We, therefore, make these findings of fact.
Discussion
The Appellant appeals against an ATaR certificate issued by HMRC on 27 October 2022, relating to Wetsuits imported by the Appellant into the United Kingdom.
- Heading
- Introduction
- Issue(s)
- Burden and standard of proof
- Authorities and documents
- Background facts
- Relevant law
- The appeal hearing
- Appellant’s evidence and submissions
- HMRC’s evidence and submissions
- Findings of fact
- The UK Tariff
- [Emphasis added]
- Sola Wetsuits
- The European Regulation
- Consideration
- Conclusions