David (instructed by Liban Ahmed of CTM) appeared for the successful taxpayer in this appeal in which the Tribunal quashed a C18 assessment totalling over £275000. The assessment had been issued because HMRC had formed the view that certain goods imported from Brazil should be classified as “plywood” rather than “shuttering” (to be used for concrete formwork). However, the Tribunal agreed with the Appellant’s submission that, on a proper application of the GIRs, the product was correctly classified as “shuttering” (which attracts 0% duty).
The full decision can be found here.
