HMRC -v- Carrington
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Neutral Citation Number: [2021] EWCA Civ 174
Case No: C3/2020/0248
IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE UPPER TRIBUNAL (ADMINISTRATIVE APPEALS CHAMBER)
Date: 18/02/2021
Before :
LORD JUSTICE DAVID RICHARDS
LADY JUSTICE ROSE
and
LORD JUSTICE DINGEMANS
Between :
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS -and WENDY CARRINGTON