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HMRC -v- NCL Investments Ltd

|Court of Appeal|Civil

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

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