BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES
APPEALS (ChD)
7 Rolls Building Fetter Lane, London EC4A 1NL |
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B e f o r e :
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LOMO TELECOMMUNICATIONS LIMITED | Appellant in the appealRespondent in the proceedings below | |
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THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS | Respondent in the appealPetitioner in the proceedings below |
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Mr. Christopher Buckley (instructed by HMRC?s solicitors) appeared on behalf of the Respondent in the appeal/Petitioner in the proceedings below
Hearing date: 23 July 2018
Crown Copyright ©
MR JUSTICE MARCUS SMITH:
Introduction
The first ground
The second ground
The third ground
Disposal