Tax

Thyssenkrupp Materials (UK) Ltd v Commissioners for His Majesty's Revenue and Customs (CUSTOMS DUTY - inward processing relief - requirements of a bill of discharge (BoD) - whether a single error or data mismatch between BoD and HMRC's Management Support System gives rise to a customs debt under Art. 204 Community Customs Code in relation to all products on the BoD)

[2024] UKUT TCC 79Upper Tribunal (Tax & Chancery)2024

“UPPER TRIBUNAL(Tax and Chancery Chamber) Rolls BuildingFetter LaneLondon, EC4A 1NL Heard On: 22 February 2024Judgment Date: 28 March 2024 B e f o r e :”

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