“…As the UT pointed out at paragraph 142 of its decision, the position considered by the CJEU in Case C-628/15 Trustees of the BT Pension Scheme v Revenue and Customs Commissioners [2018] Ch 230 is closely analogous to the treatment of MODs. The Court in that case held …”
“…als and the power of the First-tier Tribunal to strike out on that basis, at the forefront of his arguments he now relies on the recent decision of the CJEU in Case C-628/15 The Trustees of the BT Pension Scheme v HMRC as confirming that the decision of the Court of Appeal proceeded on a wrong and far too narrow basis and that this…”