HMRC -v- Bolt Services UK Limited

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

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Neutral Citation Number: [2026] EWCA Civ 720
Case No: CA-2025-001526

In the Court of Appeal (Civil Division)
on appeal from the Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Meade and Judge Ashley Greenbank
[2025] UKUT 00100 (TCC)

12 June 2026

Before:

Sir Colin Birss, Chancellor of the High Court

Lord Justice Arnold

Lady Justice Falk

Between:

The Commissioners for His Majesty’s Revenue and Customs

-v-

Bolt Services UK Limited