Ardmore Construction Ltd v HMRC

The decision is now out in Ardmore which raises two landmark points:
(1) can HMRC refer to unpublished special commissioners decisions in Court?; answered firmly no
(2) what is the test to locate source of interest for IT purposes?
An appeal on the second point is likely.

The text of the decision of the First-tier Tribunal is available here.

James Kessler QC and Amanda Hardy act for the taxpayer.