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2000 (2) TMI 839 - HC - Income TaxExtract: .......accordingly that the Ramsay principle is not applicable to it. Accordingly I would dismiss the appeal. Lord Hobhouse of Woodborough My Lords, 98. I agree that this appeal should be dismissed for the reasons given by my noble and learned friend Lord Hoffmann. Appeal dismissed with costs. Solicitors Solicitor of Inland Revenue ; Ashurst Morris Crisp.
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