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17 Feb 2011, 4:02 pm by INFORRM
Tugendhat J was therefore bound by the Court of Appeal’s decision in Secretary of State for Trade and Industry v Bairstow [2003] EWCA Viv 321; [2004] Ch 1. [read post]
28 Jul 2021, 8:49 am by CMS
Condition C states that, as a requirement for issuing a follower notice, HMRC must be “of the opinion that there is a judicial ruling which is relevant to the chosen arrangements”. [read post]