Can you summarise please as I don't have time to read the 23 pages?!
Well you can either have "JUDICIAL REVIEW – Claimant providing credit card handling services – claimant followed HMRC’s current published guidance and treated services as exempt from VAT – HMRC issued assessments on the basis that services were taxable – whether claimant had legitimate expectation that it would be taxed in accordance with the terms of the published guidance – if so whether HMRC entitled to resile from the guidance" or "HMRC seem to have been well and truly spanked here"
Some of HMRC's contentions here were completely outrageous and were quite rightly roundly rejected by the judge (with unjustified politeness in my view). In fact, it is shocking that taxpayer's money has been spent by HMRC at all on this case.
This seems a throwback to the approach to litigation of HMC&E as they were then . It was of course HMC&E who administered VAT. Is their legal team still autonomous?