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Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22 -- attach -- Interpretation/Definition Provisions

Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22 -- attach -- Interpretation/Definition Provisions

domestic deeming provision had Treaty effect

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