“… It is well established that the choice of the term to be defined is relevant in interpfeling a definition: see, for example MacDonald v Dextra Accessories Ltd [2005] UKHL 47, [20051 4 All ER 107; Walker v Birmingham CC [2007) UKHL 22, 12007) 2 AC 262. As Lord Hoffmann put it in Chartbrook Ltd v Persimmon Homes Ltd tJKHL 38, 12009) …”
“…r to combat a number of schemes of this nature. Earlier versions of the legislation have given rise to leading cases such as MacDonald v Dextra Accessories Ltd [2005] UKHL 47, [2005] STC 1111, UBS AG v Revenue and Customs Commissioners [2016] UKSC 13, [2016] 1 WLR 1005, and RFC 2012 plc v Advocate General for Scotland [2017] UKSC 45…”