Supreme Court publishes judgment for HMRC v NCL Investments Ltd and another

Published on: 23 March 2022

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Specialist Tax Regulatory Materials

Article summary

The Supreme Court has published its judgment in Commissioners for Her Majesty's Revenue and Customs (Appellant) v NCL Investments Ltd and another (Respondent). The Supreme Court unanimously dismisses the appeal. The judgment is given by Lord Hamblen and Lady Rose, with whom Lord Reed, Lord Briggs and Lord Sales agree.

Jurisdiction(s): England, Northern Ireland and Wales

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