Robuta

https://caselaw.nationalarchives.gov.uk/ukftt/tc/2025/748 3KH Limited & Ors v The Commissioners for HMRC - Find Case Law - The National Archives https://knowledgenavigator.pwc.com/trdr/news/3kh-ltd-ors-v-hmrc/ 3KH Ltd & Ors v HMRC ltd ors v hmrc