The Commissioners for Her Majesty’s Revenue & Customs v. FCE Bank Plc (2011) UKUT 420 (TCC). URL: www.internationaltaxreview.com/pdfs/HMRC_v_FCE_Bank_Plc.pdf; FCE Bank Plc v Revenue and Customs Commissioners (2012) EWCA Civ 1290. URL: www.pumptax.com/wp-content/uploads/old/documents/FCE171012.pdf.
