Universal Enterprise (EU) Ltd and Others v The Commissioners for HM Revenue and Customs: FTC/21/2013 FTC/133/2013 FTC/33/2013 FTC/78/2013 PTA/151/2011 TC/2009/10020 FTC/16/2011

Upper Tribunal Tax and Chancery decision of Judge Colin Bishopp on 31 January 2014.