https://www.gov.uk/tax-and-chancery-tribunal-decisions/btr-core-fund-jput-v-hmrc-2026-ukut-00027-tcc
BTR Core Fund JPUT v HMRC [2026] UKUT 00027 (TCC) - GOV.UK
Upper Tribunal Tax and Chancery Decision of Judge Thomas Scott and Judge Nicholas Aleksander on 21 January 2026.
core fund