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EU

22 July 2016
Issue: 7708 / Categories: Case law , Law digest , In Court
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Amoena (UK) Ltd v Revenue and Customs Commissioners [2016] UKSC 41, [2016] All ER (D) 56 (Jul)

The Supreme Court, in allowing the taxpayer’s appeal in part, held, among other things, that, on a natural reading, a mastectomy bra imported by the taxpayer, designed to be worn with a silicone breast form by women who had undergone surgical removal of one or both breasts, was an “accessory”, which, by holding the breast form in place, enabled it to perform its function. The bra, therefore performed a particular service relative to the main function of the breast form and fell within the classification of “parts and accessories” in note 2(b) to Ch 90 of heading 9021 of the Combined Nomenclature of the European Union, such that it did not attract the payment of customs duty.

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MOVERS & SHAKERS

Birketts—trainee cohort

Birketts—trainee cohort

Firm welcomes new cohort of 29 trainee solicitors for 2025

Keoghs—four appointments

Keoghs—four appointments

Four partner hires expand legal expertise in Scotland and Northern Ireland

Brabners—Ben Lamb

Brabners—Ben Lamb

Real estate team in Yorkshire welcomes new partner

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