https://www.gov.uk/tax-and-chancery-tribunal-decisions/2026-ukut-00121-tcc-kasim-garipoglu-and-gkpay-limited-v-the-financial-conduct-authority
[2026] UKUT 00121 (TCC) KASIM GARIPOGLU & GKPAY LIMITED v THE FINANCIAL CONDUCT AUTHORITY - GOV.UK
Upper Tribunal Tax and Chancery decision of Judge Raghavan on 8 October 2025.