Logfret – v- HMRC
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[2020] EWCA Civ 569
Case No: A3/2019/0808
In The Court of Appeal (Civil Division)
On appeal from the Upper Tribunal
Tax and Chancery Chamber
29 April 2020
Before:
Lord Justice Coulson
Lady Justice Rose
and
Sir Timothy Lloyd
Between:
Logfret (UK) Limited – Appellant
– and –
The Commissioners for Her Majesty’s Revenue and Customs – Respondent