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