As a result of one of the cases, I think it might have been Autoclenz, HRMC stated that "there was a detailed specification given by the client and this amounted to direction". I can't find the link but will look and post. They now seem to have flipped their option as they were struggling to think of an "outside" example. I guess that when the full question set is released we shall see if they have flipped back when it suits them.