Topics covered: Razaq v Baig [2019] EWHC 3490 (Ch) Boyle v Burke and Cave [2019] EWHC 3364 (Ch) R (on the application of Cobalt Data Centre LLP 2 and Cobalt Data Centre 3 LLP) v HMRC Commissioners: Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v HMRC Commissioners [2019] UKUT 342 (TCC)