Imagine a corporate structure where there is a ParentCo, which wholly owns two subsidiaries: the first subsidiary is IPHoldCo (which owns Trade Mark X) and the other subsidiary is TradeCo. IPHoldCo grants an exclusive licence to TradeCo (its sibling) allowing TradeCo to use TradeMark X. Does the mere fact that both subsidiaries share the same parent mean that IPHoldCo exercises "financial control over TradingCo's relevant trading activities" so as to mean that TradingCo is an "authorised user" under s8 of the Trade Marks Act? What are the main cases that highlight this?