The Rank Group PLC-v- The Commissioners for Her Majesty’s Revenue and Customs
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Neutral Citation Number: [2020] EWCA Civ 550
Case No: A3/2019/1352
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL
Date: 24 April 2020
Before :
LORD JUSTICE PATTEN
LORD JUSTICE DAVID RICHARDS
and
LORD JUSTICE MOYLAN
Between :
THE RANK GROUP PLC
-v-
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS