QB-2020-004171 - [2025] EWHC 2773 (KB)
King's / Queen's Bench Division of the High Court

QB-2020-004171 - [2025] EWHC 2773 (KB)

Fecha: 27-Oct-2025

Heading

Neutral Citation Number: [2025] EWHC 2773 (KB)
Case No: QB-2020-004171
IN THE HIGH COURT OF JUSTICE
KING'S BENCH DIVISION

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 27/10/2025

Before :

MR JUSTICE FREEDMAN

Between :

JULES WHITEWAY WILKINSON

First Claimant

- and –

ROSIE WHITEWAY WILKINSON

- and –

Second Claimant

LONDON FIELDS BREWERY

(A Firm)

Third Claimant

- and –

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Defendant

Mr Nicholas Bowen KC and Mr David Lemer (instructed by Trowers & Hamlins LLP) for the Claimants

Mr Alan Payne KC and Mr Alex Ustych (instructed by General Counsel and Solicitor to HM Revenue & Customs) for the Defendant

Hearing dates: 5-6 and 9 June 2025

Judgment handed down in draft: 19 September 2025

Approved Judgment

This judgment was handed down remotely at 12noon on Monday 27 October 2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.

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