CA-2024-002400 - [2025] EWCA Civ 1290

Fecha: 10-Oct-2025

Heading

Neutral Citation Number: [2025] EWCA Civ 1290

Case No: CA-2024-002400

IN THE COURT OF APPEAL (CIVIL DIVISION)

ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)

Mr Justice Adam Johnson and Upper Tribunal Judge Thomas Scott

[2024] UKUT 00233 (TCC)

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 10 October 2025

Before:

LADY JUSTICE KING

LORD JUSTICE ARNOLD

and

LADY JUSTICE ELISABETH LAING

Between:

MAINPAY LTD

Appellant

- and -

THE COMMISSIONERS FOR HM REVENUE

AND CUSTOMS

Respondents

Michael Firth KC (instructed by direct access) for the Appellant

Sadiya Choudhury KC and Ronan Magee (instructed by HMRC Legal Group) for the Respondents

Hearing dates: 22 and 23 July 2025

Approved Judgment

This judgment was handed down remotely at 11.00 am on 10 October 2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.

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