Adam Craggs reports on a sub-sale case in which the Supreme Court allowed HMRC’s appeal
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Cases in bold have further reading - click to view related articles.
- Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes)  UKHL TC_76_446
- HMRC v DV3 RS Ltd Partnership  EWCA Civ 907
- Project Blue Ltd v HMRC  UKSC 30