Is it still good law? ⚠️ This case has negative treatment (1 citation(s): e.g. doubted / not followed / overruled). Check carefully before relying on it.
How to cite
[2018] STC 1054
Neutral citation format (OSCOLA). Always confirm against the official judgment.
“…th the benefit of the UT’s own decision on the issue(s) on appeal. It relied on what Henderson LJ said in Newey (t/a Ocean Finance) v HMRC [2018] EWCA Civ 791; [2018] STC 1054 at [110]-[111]:…”
“…ourt feels no real doubt about how the FTT or the UT, properly directed, would have decided the case: see Newey (t/a Ocean Finance) v HMRC [2018] EWCA Civ 791; [2018] STC 1054 at [111]-[112]. Like Henderson LJ in that case, I do not feel confident enough about the correct conclusion for this court to make the decision.…”