In Harland Machine Systems v HMRC [2015] UKFTT 280 (9 June 2015) the FTT found that an importer of goods had not established that it was entitled to ‘goods for test’ relief.
Harland was appealing against HMRC’s decision to refuse goods for test relief from customs duty and VAT (EC Regulation 1186/2009 art 95 and VAT (Imported Goods) Relief Order SI 1984/746 in relation to the importation of certain goods. Harland contended that it was importing goods to test its machines so that the relief applied. However HMRC pointed out that both the customs duty and the VAT provisions required the tests to be applied to the imported goods themselves.
Following the Marleasing principle (C-106/89) the FTT applied the relevant domestic provisions in conformity with EC Directive 83/181 Art 70 which...
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In Harland Machine Systems v HMRC [2015] UKFTT 280 (9 June 2015) the FTT found that an importer of goods had not established that it was entitled to ‘goods for test’ relief.
Harland was appealing against HMRC’s decision to refuse goods for test relief from customs duty and VAT (EC Regulation 1186/2009 art 95 and VAT (Imported Goods) Relief Order SI 1984/746 in relation to the importation of certain goods. Harland contended that it was importing goods to test its machines so that the relief applied. However HMRC pointed out that both the customs duty and the VAT provisions required the tests to be applied to the imported goods themselves.
Following the Marleasing principle (C-106/89) the FTT applied the relevant domestic provisions in conformity with EC Directive 83/181 Art 70 which...
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