“…s: see Hasbro European Trading BV v Revenue and Customs Commissioners [2018] EWCA Civ 1221; [2018] All ER (D) 15 at [41] and Xerox Ltd v Commissioners for HMRC [2015] UKUT 631 (TCC) at [50]. The answer here is clear, and the Dolls Subheading prevails.…”
“…eration of its wording alone, independently of the article at issue. In this connection, he sought support from Xerox Ltd v Commissioners for Revenue & Customs [2015] UKUT 631 (TCC), where Nugee J, sitting in the UT, found persuasive an argument to the following effect (see paragraphs 54 and 61 of his decision):…”