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Duty Calls

This week David Anderson, Senior Associate at McGrigors LLP, looks at a selection of the recent case law developments in cases concerning classification

 
This week David Anderson Senior Associate at McGrigors LLP looks at a selection of the recent case law developments in cases concerning classification
 
It is nearly two years since this column last looked at the decisions of the tribunal and courts on customs classification issues (see The Tax Journal Issue 851 21 August 2006) and so a review of the case law in this area of duty law is timely. Those years have however yielded a surprisingly large number of classification cases which would be difficult to examine in all but a cursory manner if I were to try and cover each and every one. I have therefore...

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