EDF -v- HMRC

CivilCourt of Appeal Civil DivisionJudgment

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Neutral Citation Number: [2022] EWCA Civ 305
Case No: CA-2021-000609
(formerly A3/2021/0949)

IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER

Date: 10 March 2022

Before :

LORD JUSTICE LEWISON
LORD JUSTICE BAKER
and
LADY JUSTICE WHIPPLE

Between :

(1) CHESHIRE CAVITY STORAGE 1 LIMITED

(2) EDF ENERGY (GAS STORAGE HOLE HOUSE) LIMITED

-and-

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS