Sky et Pace ont contesté les décisions des Commissioners for Her Majesty’s Revenue Customs (autorités douanières britanniques) de classer le module Sky+, conformément aux notes explicatives de la nomenclature combinée, en tant qu’appareil d’enregistrement.
Sky and Pace disputed the decisions by the Commissioners for Her Majesty’s Revenue Customs to classify the Sky+ box, in accordance with the Explanatory Notes to the combined nomenclature, as a recording apparatus.