![CA-2024-000806 - [2025] EWCA Civ 1259](https://backend.juristeca.com/files/emisores/logo_Sjvxvlx.png){kind=logo}
Conclusions
Conclusion
For those reasons, I reject HCL’s case and would dismiss this appeal.
Lady Justice Asplin
I agree.
Lord Justice Newey
I also agree.
- Heading
- Lady Justice Whipple Introduction
- Legal Framework
- “ Article 173
- Article 174
- “ Article 176
- HCL’s Supplies
- HCL’s Proposed Floorspace Method
- Recoverable under Standard Method (£) Difference (£)
- Decision of the FtT
- Decision of the UT
- Issues
- Issue 2: was the UT right to remake the decision in favour of HMRC?
- Discussion
- Issue 3: how does the Input Tax Order apply in the context of residual input tax apportionment? Introduction
- Discussion
- Conclusions