Milton Keynes -v- HMRC
CivilTax and Chancery Chamber (Upper Tribunal)Judgment
Skip to related content
Neutral Citation Number: [2021] EWCA Civ 942
Case No: A3/2020/1517
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
Date: 23rd June 2021
Before :
LORD JUSTICE LEWISON
LADY JUSTICE ASPLIN
and
SIR TIMOTHY LLOYD
Between :
MILTON KEYNES HOSPITALS NHS FOUNDATION TRUST
– and –
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS (“HMRC”)