“…n the principle of “effectiveness”, summarised in the judgment of Lord Reed and Lord Hodge JJSC, in Littlewoods Ltd v Revenue and Customs Comrs [2017] UKSC 70; [2017] 3 WLR 1401, at [57], namely:…”
“…ust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2 WLR 1200 and Littlewoods Limited v Revenue and Customs Commissioners [2017] UKSC 70; [2017] 3 WLR 1401). He submitted that these cases provided authority for the proposition that, where a statute provides an express remedy in relation to events or circumstances …”