HMRC -v- NCL Investments Ltd
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Neutral Citation Number: [2020] EWCA Civ 663
Case No: A3/2019/1598
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL
Date: 21 May 2020
Before:
LORD JUSTICE PATTEN
LORD JUSTICE DAVID RICHARDS
and
LORD JUSTICE MOYLAN
Between:
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
-v-
(1) NCL INVESTMENTS LIMITED
(2) SMITH & WILLIAMSON CORPORATE SERVICES LIMITED