Revenue and Customs v Burlington Loan Management DAC , [2026] EWCA Civ 461

BLM was an Irish-resident investment company which had already acquired a substantial number of proved claims in the administration of Lehman...

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BLM, a substantial Irish-resident investment company, purchased a proved claim to post-administration interest in the administration of Lehman...

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After noting (pat para. 61) the agreement of the parties that Art. 3(2) of the UK-Ireland treaty “meant that the Court should have regard to...

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