Tax

Xerox Ltd v Revenue & Customs

[2010] UKFTT TC TC00781First-tier Tribunal (Tax)2010

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John Peterson and George Thompson, Counsel, Neville Peterson LLP, New York, NY, USA for the Appellant

Owain Thomas, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

There had been an earlier decision, communicated to the Appellant by HMCE (Chris James, Senior Officer of Customs and Excise) on 11 June 2001, that all the goods in issue were correctly classified in heading 9009.

Since the decisions in this case (with effect from 1 January 2007) the CN has been amended to add a new heading to deal with multifunction digital printing machines of the kind involved in this appeal.

The appeal was stayed pending the resolution of other proceedings involving similar merchandise, in particular Kip Europe SA and Others (C-362/07) and Hewlett Packard International SARL (C-363/07) v Administration des douanes � Direction g�n�rale des douanes et droits indirects � see: below.

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