“…The full Court heard the appeal on 22 November 2017 and judgment was handed down on 30 November 2022. The Court dismissed the appeal (neutral citation number [2017] EWCA Civ 1962, [2018] 1 WLR 5210). Lewison LJ gave the only judgment with which the other members of the Court (Longmore and Asplin LJJ) agreed. He endorsed Jay J’s conclusi…”
“…n relied (including McCullough v Ahluwalia [2004] EWCA Civ 889, [2004] STC 1295, Hallamshire Industrial Finance Trust Ltd v IRC [1979] 1 WLR 620, Archer v HMRC [2017] EWCA Civ 1962, [2018] 1 WLR 5210 and MCX Dunlin (UK) Ltd v HMRC (see above)) do not assist him. They were dealing with different provisions, in different contexts.…”