{"context":{"authority":"taxsorted-analysis","effect":"advisory","effectiveDate":null,"evaluatedOn":"2026-07-24","externalStateChange":false,"jurisdiction":"England and Wales","knowledgeAsOf":"2026-07-24","subject":{"id":"haworth-v-hmrc-2021","type":"dataset-record","version":"2026-07-24.1"}},"coverage":{"boundaries":["A derived graph is not a second court record or source of truth.","Graph structure and reasoning labels are TaxSorted analysis; source-linked judicial propositions remain attributable to the official decision.","No outcome prediction, new-matter assessment or hidden chain-of-thought is present.","Source locators are editorial pointers and must be checked against the official documents.","The later underlying tax result and money meaning remain in the interpretation; they are not reasons for the 2021 public-law 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