The following Pensions practice note provides comprehensive and up to date legal information covering:
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Full name: The Commissioners for Her Majesty’s Revenue & Customs v Sippchoice Ltd
Citation:  UKUT 0149 (TCC)
Court: Upper Tribunal (Tax and Chancery Chamber)
Judgment date: 12 May 2020 [Heard on 28 February 2020]
Charles Bradley of counsel (instructed by the General Counsel and Solicitor to HMRC) for the Appellants (HMRC)
Rebecca Murray of counsel for the Respondent (Sippchoice Ltd)
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