HMRC -v- Bluecrest Capital Management (UK) LLP

CivilCourt of Appeal Civil DivisionTax and Chancery Chamber (Upper Tribunal)Judgment

Skip to related content

Neutral Citation Number: [2025] EWCA Civ 23
Case No: CA-2023-002512
CA-2023-002529

In the Court of Appeal (Civil Division)
on appeal from the Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Edwin Johnson and Upper Tribunal Judge Jennifer Dean
[2023] UKUT 00232 (TCC)

17 January 2025

Before:

Lord Justice Lewison

Lord Justice Arnold

and

Sir Launcelot Henderson

Between:

The Commissioners for His Majesty’s Revenue and Customs

-v-

Bluecrest Capital Management (UK) LLP

and between:

Bluecrest Capital Management (UK) LLP
(cross appellant)

-v-

The Commissioners for His Majesty’s Revenue and Customs
(cross-respondents)