“…ation under two headings is possible. Some reliance was placed on what Henderson J (as he then was) said in Revenue and Customs Commissioners v Flir Systems AB [2009] EWHC 82 (Ch) about the GIRs being a hierarchical set of principles under which if the correct classification can be ascertained at a given stage it is unnecessary to procee…”
“…The legal background was helpfully summarised by Henderson J in Commissioners of Revenue & Customs v Flir Systems AB [2009] EWHC 82 (Ch), drawing on the judgment of Lawrence Collins J in VTech Electronics (UK) plc v Commissioners of Customs & Excise [2003] EWHC 59 (Ch). Henderson J said this:…”