https://www.gov.uk/tax-and-chancery-tribunal-decisions/the-commissioners-for-hm-revenue-and-customs-v-logfret-uk-ltd-2018-ukut-0422-tcc
The Commissioners for HM Revenue and Customs v Logfret (UK) Ltd: [2018] UKUT 0422 (TCC) - GOV.UK
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Richards on 2 January 2019.
https://logfret.co.uk/
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