https://www.gov.uk/tax-and-chancery-tribunal-decisions/edgeskill-limited-v-the-commissioners-for-hm-revenue-and-customs-2014-ukut-0038-tcc
Edgeskill Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0038 (TCC) - GOV.UK
Upper Tribunal Tax and Chancery decision of Mr Justice Hildyard on 27 January 2014.