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Star-images Enterprises Ltd v Revenue & Customs (Customs Duty - classification - dolls representing only human beings - toys representing animals or non-human creatures - other toys put up in sets - statuettes (of plastic) - appeal allowed in part)

[2024] UKFTT 50

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

22nd December, 2023

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Build-A-Bear Workshop UK Holdings Ltd v HMRC	[2022] EWCA Civ 825	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jun 2022	BAILII		3
Invamed Group Ltd v Revenue and Customs Commissioners	[2020] EWCA Civ 243	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2020	BAILII		7
Build-A-Bear UK Holdings Ltd v Revenue & Customs (CUSTOMS DUTY - classification 'accessories')	[2019] UKFTT 707	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Nov 2019	BAILII		2
Revenue and Customs Commissioners v Honeywell Analytics Ltd	[2018] EWCA Civ 579	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Mar 2018	BAILII		4
Amoena (UK) Ltd v HMRC	[2015] EWCA Civ 25	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jan 2015	BAILII		12
EP Barrus Ltd v Revenue and Customs Commissioners	[2013] UKUT 449	United Kingdom Upper Tribunal	United Kingdom	16 Sep 2013	BAILII		14
Kawasaski Motors Europe NV v Inspecteur van de Belastingdienst	[2006] ECR I-3659		Europe	circa 2006			4
Farfalla Flemming	[1990] ECR I-3387		Europe	circa 1990			5

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