CA-2024-000806 - [2025] EWCA Civ 1259

Fecha: 06-Oct-2025

Heading

LADY JUSTICE WHIPPLE

Approved Judgment

Hippodrome Casino v HMRC

Neutral Citation Number: [2025] EWCA Civ 1259

Case No: CA-2024-000806

IN THE COURT OF APPEAL (CIVIL DIVISION)

ON APPEAL FROM

THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)

UPPER TRIBUNAL JUDGES RUPERT JONES and VINESH MANDALIA

[2024] UKUT 00027 (TCC)

Royal Courts of Justice

Strand, London WC2A 2LL

Date: 6 October 2025

Before :

LORD JUSTICE NEWEY
LADY JUSTICE ASPLIN

and

LADY JUSTICE WHIPPLE

Between :

HIPPODROME CASINO LTD

Appellant

- and -

THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS

Respondent

Andrew Hitchmough KC and Ronan Magee (instructed by PricewaterhouseCoopers LLP) for the Appellant

Matthew Donmall (instructed by General Counsel and Solicitor to His Majesty’s Revenue and Customs) for the Respondent

Hearing dates: 24 and 25 June 2025

Approved Judgment

This judgment was handed down remotely at 10.30am on [06.10.25] by circulation to the parties or their representatives by e-mail and by release to the National Archives.

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