I think should the same learned judges prevail from Scotland jurisdiction then the same,similar judgement will be conferred.......and why should such a malevolent HMRC ,being pursued by CPS and other establishments be given statute to further embarrass ...give any other valediction than to save face........The case should and will be denied in order , for ordinary people to get on with life....... It grieves the majority to be besmirched and vindicated......only for others to be in denial