The case turned on whether expenditure incurred on exhibits in the Roald Dahl museum was directly and immediately linked not only to admissions to the museum but also to sales in the museum shop. If it was, the input tax on the exhibit costs was residual and the museum was able to recover a large proportion of it. The ‘golden ticket’ for the museum was a ‘hut book’ sold in the shop, which explained various items present in Roald Dahl’s writing hut, which had been moved to the museum from his home. Because the production of the hut book had been a part of the creation of the hut exhibit, the Tribunal found that the two were sufficiently closely linked, which left the museum to celebrate a rare success for the taxpayer in this field against the “Big Friendly Giant” that is HMRC.