Tax

G Music and Sons Ltf v Revenue & Customs (VAT - ANTIQUES AND WORKS OF ART : Vat - antiques and works of art)

[2015] UKFTT TC TC04607First-tier Tribunal (Tax)2015

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VAT and CUSTOMS DUTY � whether goods where over 100 years old �held � yes � whether HMRC was unreasonable to conclude they were not over 100 years old� - held � no � appeal partially allowed

Simon Pritchard, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

This appeal is against customs duty in the amount of �24,014.96 and VAT in the amount of �144,964.64, totalling �168,979.60.� We understand this amount has been reduced to �143,070 on review due to one item being out of time for the demand to be made.

G Music and Sons (London) Ltd, hereafter referred to as �G Music and Sons� is a jeweller based in Hatton Gardens in London. This appeal relates to several items of duty purchased in the United States of America and imported to the UK.�

On importation the goods were declared, by the direct representative, usually PDQ Freight Ltd, under the combined nomenclature code 9706 00 00 �Antiques of an age exceeding 100 years�

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