CA-2024-001898 - [2025] EWCA Civ 1392

Fecha: 07-Nov-2025

Heading

Neutral Citation Number: [2025] EWCA Civ 1392

Case No: CA-2024-001898

IN THE COURT OF APPEAL (CIVIL DIVISION)

ON APPEAL FROM THE HIGH COURT OF JUSTICE

BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES

REVENUE LIST (ChD)

MR JUSTICE RICHARDS

[2024] EWHC 1671 (Ch)

[2024] EWHC 2897 (Ch)

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 07/11/2025

Before:

LORD JUSTICE POPPLEWELL

LORD JUSTICE PHILLIPS
and

LADY JUSTICE FALK

Between:

EVONIK UK HOLDINGS LIMITED

Claimant/

Respondent

- and –

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Defendants/Appellants

Frederick Wilmot-Smith (instructed by HMRC Solicitor’s Office and Legal Services) for the Appellants

Jonathan Bremner KC (instructed by Joseph Hage Aaronson and Bremen LLP) for the Respondent

Hearing date: 28 October 2025

Approved Judgment

This judgment was handed down remotely at 2.00pm on Friday 7 November 2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.