“…] EWCA Civ 773, [43]. He says that this is also consistent with the approach adopted in R vTatham [2014] EWCA Crim 226 at 23e per Leveson P, and McKeown v HMRC [2016] UKUT 479 (TCC) at [65].…”
“…Both of those cases and the UT decision in McKeown v Revenue and Customs Commrs [2016] UKUT 479 (TCC) [2017] STC 294 to which Mr Firth also referred, and in which the UT adopted the Court of Appeal Criminal Division interpretation of “holding” in Tatham, were a…”
“…about them. The FTT judge and the Upper Tribunal directed themselves in accordance with the decision of the Upper Tribunal in McKeown v. HM Revenue and Customs [2016] UKUT 479 (TCC) where the term “holding” was considered by reference to Regulation 13(2)(b) of the HMDP Regulations. This is the most favourable view of the law on the questio…”
“… Mr Bedenham, counsel for Mr Perfect, also drew support from an earlier decision of the Upper Tribunal in McKeown and others v Revenue and CustomsCommissioners [2016] UKUT 479 (TCC) [2017] STC 294. McKeown and the two other appellants were all drivers of heavy goods vehicles based in Northern Ireland who were stopped by the United Kingdom …”