CA-2024-001613 - [2025] EWCA Civ 956

ON APPEAL FROM THE EMPLOYMENT APPEAL TRIBUNAL

Upper Tribunal Judge Stout

Royal Courts of Justice

Strand, London, WC2A 2LL

Before:

LORD JUSTICE UNDERHILL

(Vice-President of the Court of Appeal (Civil Division))

LORD JUSTICE BAKER
and

LADY JUSTICE ELISABETH LAING

Between:

Ruth Hughes KC (instructed by HM Revenue and Customs) for the Appellants

Ivan Taylor appeared in person.

Eric Taylor did not appear and was not represented.

Hearing date: 26 June 2025

Approved Judgment

This judgment was handed down remotely at 3pm on 24 July 2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.

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