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And quite a big one! Taxpayer lost due to bad implementation mostly it seems.

http://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j11511/TC...

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By Justin Bryant
18th Jun 2021 13:11

The taxpayer's appeal to UT rather went down in flames too it seems: https://www.bailii.org/uk/cases/UKUT/TCC/2021/133.pdf

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