“…he absence of some error of principle, either an untenable view of the law or a plain misapplication of the law to the facts (citing HMRC v Proctor & Gamble UK [2009] EWCA Civ 407 at [73]-[74]) (see [36]-[37]). It considered Pinevale and Wetheralds, decisions which were, if not quite binding on it, strongly persuasive, and it maintained …”
“…opriate” to describe the item as apparatus or premises is clearly a value judgment. As Jacob LJ said in Procter & Gamble UK v Revenue and Customs Commissioners [2009] EWCA Civ 407, [2009] STC 1990, at [9]:…”
“…Baroness Hale’s observations have been applied to tax tribunals: see in particular Procter & Gamble UK v Revenue and Customs Commissioners [2009] EWCA Civ 407, [2009] STC 1990 at [11]. They apply with at least equal force to the Competition Appeal Tribunal, which is both a specialist and an expert tribunal.…”