“…articular statutory scheme in question by giving guidance on those questions of principle: see per Lord Carnwath JSC in the tax context in HMRC v Pendragon Ltd [2015] UKSC 37 at [48] and Baroness Hale PSC in the immigration context in MM (Lebanon) v Secretary of State for the Home Department [2017] 1 WLR 771 at [69] to [74]. However…”
“…o the FTT’s reasoning in view of the principles stated by the Supreme Court in the Pendragon case (Pendragon Plc and others v Revenue and Customs Commissioners [2015] UKSC 37, [2015] STC 1825), and that if he had conducted his own evaluation of the facts, rather than merely considering whether it was open to the FTT to conclude as i…”
“…ining the objective characteristics and properties of the Device and its intended use. In any event the comments of Lord Carnwath in HMRC v Pendragon plc & Ors [2015] UKSC 37 at [49] to [51] are particularly apposite in a case such as this. In our view what the FTT was doing at [38] and [39] of the Decision was making an evaluation …”
“…C-16/05 Tum and Dari v Secretary of State for the Home Department EU:C:2007:530; [2007] ECR I-7415, [64]; and Revenue and Customs Commissioners v Pendragon plc [2015] UKSC 37; [2015] 1 WLR 2838, paras. [4]-[13]. “In its simplest form, [the principle] confines the exercise of legal rights to the purpose for which they exist, and prec…”