HMRC -v- Sintra Global and Malde
Court of Appeal Civil DivisionTax and Chancery Chamber (Upper Tribunal)Judgment
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Neutral citation number: [2025] EWCA Civ 1661
Case number: CA-2025-000169
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
MR JUSTICE EDWIN JOHNSON AND
JUDGE ASHLEY GREENBANK
[2024] UKUT 00346 (TCC)
18 December 2025
Before:
LORD JUSTICE NEWEY
LORD JUSTICE SINGH
and
SIR LAUNCELOT HENDERSON
Between:
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
(Appellants)
-v-
(1) SINTRA GLOBAL, INC
(2) PARUL MALDE
(Respondents)