Everill Hyre v Border Force

Everill Hyre v Border Force

The imported equipment was not designed solely for use by disabled persons, as conceded by the appellant and confirmed by product specifications. Therefore, it does not qualify for VAT or customs duty relief under the relevant statutory provisions. Previous grants of relief and HMRC guidance do not alter the...

Source-derived case information.

Parties
Appellant: Everill Hyre; Respondent: Border Force
Jurisdiction
England and Wales
Judgment Date
29 January 2026
Procedural Posture
Tax Appeal / Judgment After Hearing
Outcome
Appeal dismissed
Legal Topics
Import Duties, VAT Relief for Disabled Persons, Customs Duty Exemptions, Procedural Compliance, Costs Orders
Tax Law Customs Law Disability Law Import Duties VAT Relief for Disabled Persons Customs Duty Exemptions Procedural Compliance Costs Orders

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Parties

Everill Hyre

Appellant

Border Force

Respondent

Procedural Posture

Tax Appeal / Judgment After Hearing

Legal Issues

  1. 1 Whether imported audio equipment qualifies for VAT and customs duty relief as equipment designed solely for use by disabled persons
  2. 2 Whether previous grants of relief create a legitimate expectation or bind the authorities
  3. 3 Whether procedural failures by Border Force justify exclusion of evidence or costs orders

Ratio Decidendi

The imported equipment was not designed solely for use by disabled persons, as conceded by the appellant and confirmed by product specifications. Therefore, it does not qualify for VAT or customs duty relief under the relevant statutory provisions. Previous grants of relief and HMRC guidance do not alter the statutory requirement.

Court Disposition

Appeal dismissed

Orders

  • No refund of import duties or VAT to the appellant
  • Application to exclude Border Force's bundle refused