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Only a year ago, the case of Graham v Lynch [2020] EWHC 986 indicated that the courts may be inclined to exercise their powers to set...

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In the recent case of Murphy v HMRC, Chamberlain J agreed with HMRC’s interpretation of extra-statutory concession B18. He found that UK...

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In the recent appeal case of Clitheroe v Bond, Falk J upheld the test set out in Banks v Goodfellow as the correct test to apply when...