The Law Reports (Queen's Bench Division)
[1971] 2 QB 602
[DIVISIONAL COURT]
BROKELMANN
v.
BARR
1971 May 12;
19
Lord Widgery C.J., Ashworth and Willis JJ.
Revenue
— Customs and excise
— Exemption from duty
— “Resident outside the United Kingdom”
— German national staying with parents when in Germany
— Over 12 months spent in England during 24 months preceding entry
— Whether still resident in Germany during that period
— Failure to declare car
— Whether car “carried with him”
—
Customs Duty (Personal Reliefs) Order 1970 (S.I. 1970 No. 558), arts. 2 (2), 5
—
Finance Act 1968 (c. 44), s. 6