Brokelmann v Barr

Subject Matter

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, Pt 2, arts 2 (2), 5 — Finance Act 1968, s 6

[1971] 2 QB 602; [1971] 3 WLR 108