HMRC -v- MedPro Healthcare Limited and others
CivilCourt of Appeal Civil DivisionTax and Chancery Chamber (Upper Tribunal)Judgment
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Neutral Citation Number: [2026] EWCA Civ 14
Case No: CA-2025-002813
In the Court of Appeal (Civil Division)
on appeal from the Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Marcus Smith and Judge Jonathan Cannan
[2025] UKUT 255 (TCC)
19 January 2026
Before:
Lord Justice Lewison
Lady Justice Whipple
Lord Justice Miles
Between:
The Commissioners for His Majesty’s Revenue and Customs
-v-
MedPro Healthcare Limited
Kalvinder Ruprai
Aver Healthcare Limited