HMRC -v- Perfect

CivilCourt of Appeal Civil DivisionJudgment

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Neutral Citation Number: [2022] EWCA Civ 330
Case No: CA-2018-001593
(formerly A3/2018/0911)

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

Date: 15/03/2022

Before:

LORD JUSTICE NEWEY
LORD JUSTICE BAKER
and
LORD JUSTICE SNOWDEN

Between:

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
– and –
MARTYN GLEN PERFECT