“… of the legal structure of these arrangements is set out in the judgment of Lawrence Collins J in VTech Electronics (UK) plc v Customs and Excise Commissioners [2003] EWHC 59 (Ch) at [6]-[12] as follows:…”
“… Customs v Flir Systems AB [2009] EWHC 82 (Ch), drawing on the judgment of Lawrence Collins J in VTech Electronics (UK) plc v Commissioners of Customs & Excise [2003] EWHC 59 (Ch). Henderson J said this:…”