Commissioners of His Majesty's Revenue and Customs and another (Appellants) v BAT Industries Plc and others (Respondents)

Case summary

Case ID

UKSC/2025/0197

Parties

Appellant(s)

(1) Commissioners of His Majesty's Revenue and Customs (2) Commissioners of Inland Revenue

Respondent(s)

(1) BAT Industries Plc and others; (2) FCE Bank Plc; (3) Evonik UK Holdings Ltd and others

Date of issue

8 December 2025

Case origin

PTA

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