Rhys Thomas discusses the pros and cons of QNUPS
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Cases in bold have further reading - click to view related articles.
- Deutsche Bank Group Services (UK) Ltd v Revenue & Customs  UKFTT 66 (TC)
- Equity Trust (Singapore) Ltd v Revenue & Customs  EWHC 1463 (Ch)
- Gaines-Cooper v HMRC  WTLR 681