JD Classics Holdings Ltd v Revenue & Customs [2010] UKFTT 259 (TC) (10 June 2010)

JD Classics Holdings Ltd v Revenue & Customs [2010] UKFTT 259 (TC) (10 June 2010)

The correct comparator for scarcity is between the motor car and other cars of the same type which are generally obtainable. All cars in issue are relatively rare and illustrate a significant step in the evolution of human achievements or a period of that evolution. The presumption of historical interest was not rebutted by HMRC. The cars are properly classified within CN heading 97.05 as collectors’ pieces.

Citation
[2010] UKFTT 259
Parties
Appellant: JD Classics Holdings Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 June 2010
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed
Legal Topics
Customs Duties, Commodity Code Classification, Collectors’ Pieces, VAT Consequences
Customs and Tax Law Customs Duties Commodity Code Classification Collectors’ Pieces VAT Consequences

Case Brief

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Parties

JD Classics Holdings Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether 23 imported motor cars should be classified under CN heading 97.05 as collectors’ pieces of historical interest or under CN heading 87.03 as motor vehicles for customs duty purposes
  2. 2 Whether the cars possess 'a certain scarcity value' and 'illustrate a significant step in the evolution of human achievements, or a period of that evolution'

Ratio Decidendi

The correct comparator for scarcity is between the motor car and other cars of the same type which are generally obtainable. All cars in issue are relatively rare and illustrate a significant step in the evolution of human achievements or a period of that evolution. The presumption of historical interest was not rebutted by HMRC. The cars are properly classified within CN heading 97.05 as collectors’ pieces.

Court Disposition

Appeal allowed

Orders

  • Cars classified under CN heading 97.05 as collectors’ pieces of historical interest
  • HMRC to pay Appellant’s costs assessed pursuant to rule 29(1)(b) of the VAT Tribunals Rules 1986 if not agreed