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Investec -v- HMRC

|Court of Appeal|Civil

[2020] EWCA Civ 579
Case Nos. A3/2019/0836 & 0837
Case No. A3/2019/0864

In the Court of Appeal (Civil Division)
On appeal from the Upper Tribunal
(Tax And Chancery Chamber)

30 April 2020

Before :
Lord Justice Peter Jackson
Lady Justice Rose DBE
Sir Timothy Lloyd


Between :
(1) Investec Asset Finance plc
(2) Investec Bank Plc – Appellants
– and –
The Commissioners of Her Majesty’s Revenue and Customs – Respondents


The Commissioners Of Her Majesty’s Revenue And Customs – Appellants
– and –
(1) Investec Asset Finance plc
(2) Investec Bank PLC – Respondents

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