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- Heading
- Introduction
- Appellant’s standing in the appeal/supply issue
- Appellant’s witness statements
- Exhibits not on Appellant’s list of documents and other documents
- The forbidden part and Hansard extracts
- Relevant law
- Healthcare legislation
- The issues
- Approach to the interpretation of Item 5
- HMRC’s submissions
- Discussion
- Ordinary meaning
- Statutory and historical context
- Mischief rule
- Barras principle
- Conforming interpretation
- HMRC’s alternative arguments
- Sample transactions
- On framework
- Off framework
- HMRC’s challenges to the documents
- Findings of fact
- Application of Item 5 to established facts
- Conclusions