HMRC -v- IGE USA and ors
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Neutral Citation Number: [2021] EWCA Civ 534
Case No: A3/2020/1631
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE HIGH COURT OF JUSTICE
BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES
Date: 14/04/2021
Before :
LORD JUSTICE HENDERSON
LADY JUSTICE ASPLIN
and
LORD JUSTICE BIRSS
Between :
(1) IGE USA INVESTMENTS LIMITED
(FORMERLY IGE USA INVESTMENTS)
(2) GE CAPITAL INVESTMENTS
(3) GE CAPITAL FINANCE
(5) GE CAPITAL CORPORATION (HOLDINGS)
(6) GE (HOLDINGS)
(7) INTERNATIONAL GENERAL ELECTRIC (U.S.A.)
– and –
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS