Interesting that PCTC have the unreleased undated FTT judgment (following CJEU ruling in link below) on their website.
https://files.pumptax.com/wp-content/uploads/2019/10/21162742/Decision-T...
https://www.bailii.org/cgi-bin/format.cgi?doc=/eu/cases/EUECJ/2017/C6461...(PANAYI)