CA-2024-001410 - [2025] EWCA Civ 1443

Fecha: 14-Nov-2025

Heading

Neutral Citation Number: [2025] EWCA Civ 1443

Case No: CA-2024-001410

IN THE COURT OF APPEAL (CIVIL DIVISION)

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

JUDGE THOMAS SCOTT AND JUDGE ASHLEY GREENBANK

[2024] UKUT 00104 (TCC)

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 14/11/2025

Before:

LORD JUSTICE NEWEY

LADY JUSTICE FALK
and

LORD JUSTICE COBB

Between:

(1) A D BLY GROUNDWORKS AND CIVIL ENGINEERING LIMITED

(2) CHR TRAVEL LIMITED

Appellants

- and –

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Andrew Thornhill KC and David Welsh (instructed by Morr and Co LLP) for the Appellants

Rebecca Murray (instructed by HMRC Legal Group) for the Respondents

Hearing date: 5 November 2025

Approved Judgment

This judgment was handed down remotely at 2.00pm on Friday 14 November 2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.

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