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Tinkler SC decision out - taxpayer lost

https://www.bailii.org/uk/cases/UKSC/2021/39.html

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Entirely unsurprising and also unsurprising that the CoA made yet another totally dud decision here: https://www.bailii.org/uk/cases/UKSC/2021/39.html

Just look how often the "with respect" phrase is used here. I think the problem is the increasing rarity of dissenting judgments in the CoA (and the SC too of course). It's becoming a bit of a cartel.

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