“…o which it had been referred (including Tower MCashback LLP 1 v HMRC [2011] UKSC 19, [2011] 2 AC 457 (“Tower MCashback”), Fidex Ltd v HMRC [2016] EWCA Civ 385, [2016] STC 1920 (“Fidex”) and Investec Asset Finance plc v HMRC [2020] EWCA Civ 579, [2020] STC 1293 (“Investec”)), the FTT declined to determine the scope of the appeals and …”
“…[18], and the decision of this court in Fidex Limited v Revenue and CustomsCommissioners [2016] EWCA Civ 385, [2016] STC 1920, at [31] to [45], the FTT said at [43]:…”