HBOS PLC & Lloyds Banking Group PLC v The Commissioners for HM Revenue and Customs [2022] UKUT 00139 (TCC)

Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Swami Raghavan on 18 May 2022

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 19 May 2022

• Category: Tax
• Release date: 18 May 2022

Read full decision in HBOS PLC and LLoyds Banking Group PLC v HMRC decision on appellants’ preliminary issue application UT-2021-000197

Decision on the appellants’ application for determination of preliminary issues

Published 19 May 2022