“…oup Ltd v Revenue and Customs Commissioners, at paragraph 56 of the judgment). In Revenue and Customs Commissioners v Loyalty Management UK Ltd [2013] UKSC 15, [2013] STC 784, Lord Reed explained (at paragraph 67):…”
“…oup Ltd v Revenue and Customs Commissioners, at paragraph 56 of the judgment). In Revenue and Customs Commissioners v Loyalty Management UK Ltd [2013] UKSC 15, [2013] STC 784, Lord Reed explained (at paragraph 67):…”