R -v- Zarathustra Jal Amrolian and The Commissioners for HM Revenue & Customs and R -v- Isidora Ranjit-Singh and The Commissioners for HM Revenue & Customs
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Neutral Citation Number: [2020] EWCA Civ 488
Case No: C1/2018/1737
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE QUEEN’S BENCH DIVISION
Date: 03/04/2020
Before:
LORD JUSTICE IRWIN
LORD JUSTICE HENDERSON
and
MR JUSTICE MANN
Between:
R
On the application of
ZARATHUSTRA JAL AMROLIA
– and –
THE COMMISSIONERS FOR HM REVENUE & CUSTOMS
-and-
R
On the application of
ISIDORA RANJIT-SINGH
-and-
THE COMMISSIONERS FOR HM REVENUE & CUSTOMS