Goodfellows -v- HMRC
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Neutral Citation Number: [2022] EWCA Civ 185
Case No: CA-21-000603
(Formerly A3/2021/0919)
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
Date: 17 February 2022
Before :
LORD JUSTICE LEWISON
LADY JUSTICE SIMLER
and
LORD JUSTICE SNOWDEN
Between :
(1) DAVID HYMAN AND SALLY HYMAN
(2) CRAIG GOODFELLOW AND JULIE GOODFELLOW
– and –
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS