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

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

Updates to this page

Published 19 May 2022