Regency Factors Plc v Revenue and Customs Commissioners

JurisdictionEngland & Wales
CourtCourt of Appeal (Civil Division)
Judgment Date03 February 2022
Neutral Citation[2022] EWCA Civ 103
Year2022

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1 cases
  • Regency Factors Plc v The Commissioners for HM Revenue & Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 3 February 2022
    ...a second opportunity. Result 43 It was for these reasons that I joined in the decision to dismiss the appeal. The points raised by HMRC[2022] EWCA Civ 103 Lord Justice Underhill (Vice-President of the Court of Appeal (Civil Division) Lord Justice Lewison and Lady Justice Macur Case No: CA-2......