BlackRock HoldCo 5, LLC -v- HMRC

Court of Appeal Civil DivisionJudgment

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Neutral Citation Number: [2024] EWCA Civ 330
Case Number: CA-2022-001918

In the Court of Appeal (Civil Division)
On appeal from the Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Michael Green and Judge Rupert Jones
[2022] UKUT 199 (TCC)

11 April 2024

Lord Justice Peter Jackson
Lord Justice Nugee
Lady Justice Falk

BlackRock HoldCo 5, LLC
The Commissioners for His Majesty’s Revenue and Customs