Commissioners for Her Majesty’s Revenue and Customs v The Rank Group Plc [2015] UKSC 48

10 Jul 2015 | by Monckton Chambers

Tarlochan Lall

It is perhaps apposite to say for a decision given on the first day of the Ashes Test cricket match, that the Supreme Court has bowled a googly in the Rank litigation. The outcome was determined by an argument neither party ran at any stage nor was picked up in the lower courts.

Please click to view the full Commissioners for Her Majesty’s Revenue and Customs v The Rank Group Plc [2015] UKSC 48 case note.