Payne -v- The Commissioners for Her Majesty’s Revenue and Customs

Tax and Chancery Chamber (Upper Tribunal)Judgment

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Neutral Citation Number: [2020] EWCA Civ 889
Case Nos: A3/2019/1203 and A3/2019/1215

In the Court of Appeal (Civil Division)
on appeal from the Upper Tribunal
(Tax and Chancery Chamber)
Judge Greg Sinfield and Judge Jonathan Richards
UKUT 0090 (TCC)

20 July 2020

Before:
Lord Justice Patten
Lord Justice David Richards
and
Lady Justice Asplin
Between:
(1)  Noel Payne
(2)  Christopher Garbett
(3) Coca-Cola European Partners Great Britain Limited
-v-
The Commissioners for Her Majesty’s Revenue and Customs

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