www.rpc.co.uk/perspectives/tax-take/euromoney-tribunal-considers-main-purpose-test/#page=1
blog.macfarlanes.com/post/102h0y0/no-money-for-hmrc-in-euromoney-ftt-case
www.europeantax.blog/post/102hukx/euromoney-taxpayer-prevails-before-the-upper-tribunal#page=1
See also:
Looking at the bigger picture: CGT planning and the purpose test in the reorganisation rules, Tanja Velling (europeantax.blog)
www.cadwalader.com/brass-tax/index.php?nid=76&eid=322
Tribunal finds that CGT saving was not the main purpose of wider arrangements | RPC
www.rpc.co.uk/perspectives/tax-take/court-of-appeal-considers-main-purpose-test-and-finds-in-favour-of-taxpayer/#page=1