HMRC -v- Bluecrest Capital Management (UK) LLP
CivilCourt of Appeal Civil DivisionTax and Chancery Chamber (Upper Tribunal)Judgment
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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)