“… handed down judgment in Case C-279/19 HMRC v WR [2021] EU:C:2021:473 on 10 June 2021. This court also gave a ruling in HMRC vPerfect No 2 [2022] EWCA Civ 330, [2022] 1 WLR 3180 (CA).…”
“…the consequences of the reference are the same as they would have been before the UK left the EU. Newey LJ explains this in HMRC v Perfect [2022] EWCA Civ 330, [2022] 1 WLR 3180.…”