Milton Keynes -v- HMRC

CivilTax and Chancery Chamber (Upper Tribunal)Judgment

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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”)