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Neutral Citation Number: [2021] EWCA Civ 1459
Case No: A3/2020/1416

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

Date: 8 October 2021

Before :

LORD JUSTICE LEWISON
LORD JUSTICE BIRSS
and
SIR CHRISTOPHER FLOYD

Between :

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
– and –
AMPLEAWARD LIMITED