Sample Relief: Tribunal Explores Scope

08 July 2013

The First Tier tax Tribunal explored the scope of sample relief in the case of Anna Scholz Limited (TC02755).  The appellant nor their representative attended the tribunal but the Tribunal considered it was in the interests of justice to proceed.

The decision highlights that the burden of proof to claim the relief rests with the importer.  The importer needs to ensure that something physically to the imported items to ensure they can only be used to solicit sales (ie the test is objective).  An intention that the imports are only to be used to solicit sales is not sufficient (subjective).

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