Regency Factors -v- HMRC
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Neutral Citation Number: [2022] EWCA Civ 103
Case No: CA-2021-000506
(formerly A3/2021/0518)
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM UPPER TRIBUNAL
(TAX AN CHANCERY CHAMBER)
Date: 3 February 2022
Before :
LORD JUSTICE UNDERHILL
(Vice-President of the Court of Appeal (Civil Division)
LORD JUSTICE LEWISON
and
LADY JUSTICE MACUR
Between :
REGENCY FACTORS PLC
– and –
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS