“…The FTT (Judge Demack and Ms Gill Hunter) dismissed Gala Leisure Ltd’s appeal in the decision released in July 2015 and reported at [2015] UKFTT 516 (TC). I shall refer to that decision as Gala FTT. The FTT preferred the reasoning of the FTT in Chartered Trust FTT to that of MG Rover FTT.…”