1.0Courts and Tribunals Judiciaryhttps://www.judiciary.ukrich600338<blockquote class="wp-embedded-content" data-secret="5z7MZmTreW"><a href="https://www.judiciary.uk/judgments/payne-v-the-commissioners-for-her-majestys-revenue-and-customs/">Payne -v- The Commissioners for Her Majesty’s Revenue and Customs</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.judiciary.uk/judgments/payne-v-the-commissioners-for-her-majestys-revenue-and-customs/embed/#?secret=5z7MZmTreW" width="600" height="338" title="“Payne -v- The Commissioners for Her Majesty’s Revenue and Customs” — Courts and Tribunals Judiciary" data-secret="5z7MZmTreW" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /* <![CDATA[ */ /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); /* ]]> */ </script> 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: […]