“…far as reasonably possible, the correct amount of tax rather than simply the tax that a taxpayer accepts is due (see if necessary, Tower M Cashback LLP1 v HMRC [2017] UKSC 19 (Lord Walker at [15])).…”
“…This appeal is a pendant to the case of Macris v Financial Conduct Authority [2017] UKSC 19; [2017] 1 WLR 1095 in which sub-sections 393(1) and (4) of the Financial Services and Markets Act 2000 as amended by the Financial Services Act 2012 fell to be…”