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- Heading
- Introduction
- The relevant provisions of the UK-Ireland treaty
- The FTT’s findings of primary fact
- The FTT’s factual findings as to the knowledge of BLM and SICL
- The FTT’s conclusions
- The Grounds of Appeal and Respondent’s Notice
- Ground 1: meaning of Article 12(5) of UK-Ireland treaty
- The Respondent’s Notice
- HMRC’s Ground 1
- Grounds 2 to 4: introduction
- Ground 2: the FTT overlooked the UK WHT arbitrage
- Ground 3: specific errors of law in determining BLM’s purpose
- Ground 4: specific errors of law in determining SICL’s purpose
- Conclusions