Orsted West of Duddon Sands and others -v- HMRC
CivilCourt of Appeal Civil DivisionTax and Chancery Chamber (Upper Tribunal)TribunalsJudgment
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Neutral citation number: [2025] EWCA Civ 279
Case numbers: CA-2024-000081
CA-2024-000082
CA-2024-000083
CA-2024-000084
In the Court of Appeal (Civil Division)
On appeal from the Upper Tribunal
(Tax and Chancery Chamber)
Judge Swami Raghavan and Judge Tracey Bowler
[2023] UKUT 00260 (TCC)
17 March 2025
Before:
Lord Justice Newey
Lord Justice Zacaroli
and
Sir Launcelot Henderson
Between:
Orsted West of Duddon Sands (UK) Limited
Gunfleet Sands II Limited
Gunfleet Sands Limited
Walney (UK) Offshore Windfarms Limited
-v-
The Commissions for His Majesty’s Revenue and Customs