Union Castle -v- HMRC
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Neutral Citation Number: [2020] EWCA Civ 547
Case No: A3/2018/3003 and 3004
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
Date: 22 April 2020
Before:
LORD JUSTICE LEWISON
LORD JUSTICE DAVID RICHARDS
and
LORD JUSTICE FLAUX
Between:
THE UNION CASTLE MAIL STEAMSHIP COMPANY LIMITED Appellant
-v-
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
And between
LADBROKES GROUP FINANCE PLC
and
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS