https://www.gov.uk/tax-and-chancery-tribunal-decisions/umaad-butt-v-the-commissioners-for-hm-revenue-and-customs-2017-ukut-0325-tcc
Umaad Butt v The Commissioners for HM Revenue and Customs: [2017] UKUT 0325 (TCC) - GOV.UK
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Sinfield on 8 August 2017.