Irish Bank Resolution Corporation Ltd (in special liquidation) and Irish Nationwide Building Society v The Commissioners for HM Revenue and Customs: [2019] UKUT 0277 (TCC)

https://www.gov.uk/tax-and-chancery-tribunal-decisions/irish-bank-resolution-corporation-ltd-in-special-liquidation-and-irish-nationwide-building-society-v-the-commissioners-for-hm-revenue-and-customs-2019-ukut-0277-tcc