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2005 (10) TMI 514 - HOUSE OF LORDSExtract: .......he advantage of reading in draft the opinion prepared by my noble and learned friend, Lord Walker of Gestingthorpe. I agree with his reasons and conclusions, and I too would allow the appeal. Appeal allowed with costs in Court of Appeal and the House of Lords. Orders of Lightman J restored. Solicitors Solicitor, HM Revenue and Customs Thomas Eggar.
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