“…03] EWCA Civ 473, [2003] QB 1397, at paragraph 56, per Dyson LJ, giving the judgment of the Court; see also Paponette v Attorney General of Trinidad and Tobago [2010] UKPC 32, [2012] 1 AC 1, at paragraph 30). The “ordinarily sophisticated taxpayer” can be taken to be representative of those to whom an extra-statutory concession is d…”
“… sophisticated taxpayer): Re Finucane’s application for judicial review[2019] UKSC 7, per Lord Kerr at [62]; Paponette v Attorney-General of Trinidad and Tobago[2010] UKPC 32, per Lord Dyson at [30].…”