“…y 2020, however, Patten LJ ordered that this appeal be stayed pending the decision of the CJEU in relation to the Court of Appeal’s reference of HMRC v Perfect [2019] EWCA Civ 465. The CJEU 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…”
“…, and in which the UT adopted the Court of Appeal Criminal Division interpretation of “holding” in Tatham, were also referred to by this court in HMRC vPerfect [2019] EWCA Civ 465, [2020] STC 705.…”
“…The judgment which this Court gave on 19 March 2019 ([2019] EWCA Civ 465, [2020] STC 705) explains the history much more fully. This judgment supplements that one.…”
“… for the purposes of the HMDP Regulations. These authorities culminate in the decision of this court in The Commissioners for HM Revenue and Customs v. Perfect [2019] EWCA Civ 465, and its reference to the European Court of Justice. It is enough for our purposes to record that HMRC’s case on the strike out application which led to this a…”