United Kingdom Upper Tribunal (Tax and Chancery Chamber) 4 October 2012, [2012] UKUT 347 (TCC) (The Commissioners for HMRC v The Rank Group Plc)

[2012] UKUT 347 (TCC) Appeal number FTC/28/2010 UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Appellants - and - THE RANK GROUP PLC Respondent TRIBUNAL: The Hon Mr Justice Norris Sitting in public at the Royal Courts of Justice, The Rolls Building, Fetter Lane EC4A 1NL George Peretz and Laura Elizabeth John, instructed by the General Counsel and