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Case No: A3/2013/0269 Neutral Citation Number: [2013] EWCA Civ 907 IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) MR JUSTICE HENDERSON FTC482011 Royal Courts of Justice Strand, London, WC2A 2LL Date: 25 July 2013 Before: LORD JUSTICE MAURICE KAY, VICE PRESIDENT OF THE COURT OF APPEAL, CIVIL DIVISION LORD JUSTICE LEWISON and LADY JUSTICE GLOSTER – – – – – – – – – – – – – – – – – – – – – Between: THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Appellant – and – DV3 RS LIMITED PARTNERSHIP Respondent – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – Malcolm Gammie CBE QC (instructed by the General Counsel and Solicitor to HM Revenue and Customs) for the Appellant Roger Thomas (instructed by Olswang LLP) for the Respondent Hearing dates: 8 and 9 July 2013 – – – – – – – – – – – – – – – – – – – – – JudgmentLord Justice Lewison: Introduction 1.