https://www.gov.uk/tax-and-chancery-tribunal-decisions/stuart-fox-v-the-commissioners-for-hm-revenue-and-customs-2022-ukut-00310-tcc
Stuart Fox v The Commissioners for HM Revenue and Customs [2022] UKUT 00310 (TCC) - GOV.UK
Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Tracey Bowler 17 November 2022