Law-Now
02 Dec 2025 ·
International
Court of Appeal provides guidance on the “wholly and exclusively” rule
1 min read
Authors
In AD Bly Groundworks and Civil Engineering Limited & Anor v The Commissioners for HMRC [2025] EWCA Civ 1443 the Court of Appeal has, in a commendably clear judgment, provided important guidance on the “wholly and exclusively” rule.Background AD Bly is a...
Read more