DHL AIR (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2025] UKUT 00176 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE JONATHAN CANNAN and JUDGE NICHOLAS PAINES KC on 06 June 2025
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CUSTOMS DUTIES 鈥� Union Customs Code 鈥� importation of civil aircraft 鈥� retroactive authorisation for end-use relief pursuant to Article 172 Commission Delegated Regulation (EU) 2015/2446 鈥� FTT directing a further review of HMRC鈥檚 refusal to grant authorisation 鈥� directions given by the FTT for the purposes of that review 鈥� whether the FTT erred in finding that the application was not for the renewal of an authorisation for the same kind of operation and goods 鈥� whether the FTT erred in its approach to 鈥渆xceptional circumstances鈥� 鈥� equal treatment 鈥� whether the FTT erred in failing to direct that HMRC must deal with the appellant鈥檚 application consistently with end-use applications by other operators and in accordance with guidance as it stood at the time of the application.