UK Tax Tribunal Backs HMRC In Customs Row With Toy Seller

Law360 (March 31, 2021, 7:40 PM EDT) -- Britain's top tax tribunal backed HM Revenue & Customs' refusal to repay customs duties to a retailer in a dispute over the import classification of accessories for stuffed toys and dolls, saying a lower court erred in evaluating certain goods.

In a ruling Monday, the Upper Tribunal's Tax and Chancery Chamber said Build-A-Bear U.K. Holdings Workshop Ltd. wasn't entitled to recoup duties on numerous goods it had imported for its retail business but asserted were effectively duty-free. HMRC rejected those claims, arguing that most of the disputed goods were subject to a common 4.7% duty, and this finding was largely upheld...

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