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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

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
Charles Pigott of Mills & Reeve reports on Haynes v Thomson, the first judicial application of the Supreme Court’s For Women Scotland ruling in a discrimination claim, in this week's NLJ
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The Supreme Court issued a landmark judgment in July that overturned the convictions of Tom Hayes and Carlo Palombo, once poster boys of the Libor and Euribor scandal. In NLJ this week, Neil Swift of Peters & Peters considers what the ruling means for financial law enforcement
Small law firms want to embrace technology but feel lost in a maze of jargon, costs and compliance fears, writes Aisling O’Connell of the Solicitors Regulation Authority in this week's NLJ
Artificial intelligence may be revolutionising the law, but its misuse could wreck cases and careers, warns Clare Arthurs of Penningtons Manches Cooper in this week's NLJ
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