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Leisure, Independence, Friendship and Enablement Services Ltd and The Learning Centre (Romford) Ltd -v- HMRC

|Court of Appeal|Civil

Neutral Citation Number: [2020] EWCA Civ 452

Case Nos: A3/2019/0793, A3/2019/0809

IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
Mann J and Judge Herrington [2017] UKUT 484 (TCC)
Nugee J and Judge Herrington [2019] UKUT 2 (TCC)

25 March 2020

Before:

LORD JUSTICE FLOYD
LORD JUSTICE NEWEY
and
LORD JUSTICE ARNOLD

Between:

LEISURE, INDEPENDENCE, FRIENDSHIP AND ENABLEMENT SERVICES LIMITED
-v-
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS

And between:

 THE LEARNING CENTRE (ROMFORD) LIMITED
– v-
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS

 

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