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