UT/2022/000070 - [2024] UKUT 00364 (TCC)

Case Number: UT/2022/000070

By remote video hearing

Judgment date: 19 November 2024

Republished: 9 December 2024

Before

MR JUSTICE MILES

JUDGE THOMAS SCOTT

Between

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Appellants

and

LANFRANCO DETTORI

Respondent

and

TIMES MEDIA LIMITED AND NEWS GROUP NEWSPAPERS LIMITED

PA MEDIA

TAX POLICY ASSOCIATES LIMITED Third Parties

Representation:

For the Appellants: Hui Ling McCarthy KC and Barbara Belgrano, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

For the Respondent: Michael Firth KC, instructed by Morr & Co LLP

For the Third Parties: Jude Bunting KC, instructed by Times Media Limited and News Group Newspapers Limited

NOTE: THIS DECISION WAS ORIGINALLY PUBLISHED IN ANONYMISED FORM. IN ACCORDANCE WITH PARAGRAPH [52] OF THE DECISION IT IS NOW REPUBLISHED WITHOUT ANONYMITY

DECISION