AC-2023-LON-000068 - [2025] EWHC 2312 (Admin)

Fecha: 09-Sep-2025

Heading

Neutral Citation Number: [2025] EWHC 2312 (Admin)

Case No: AC-2023-LON-000068

IN THE HIGH COURT OF JUSTICE

KING'S BENCH DIVISION

ADMINISTRATIVE COURT

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 09/09/2025

Before :

MRS JUSTICE FOSTER DBE

Between :

THE KING (on the application of HOTELBEDS UK LIMITED)	Claimant
- and -
COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS	Defendant

Sarabjit Singh KC (instructed by Eversheds Sutherland (International) LLP) for the Claimant

Howard Watkinson (instructed by HMRC Solicitor’s Office & Legal Services) for the Defendants

Hearing dates: 16-17 October 2024

Approved Judgment

This judgment was handed down remotely at 14:00 on 9^th September 2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.

.............................

MRS JUSTICE FOSTER