Heather Self (Pinsent Masons) reviews Lloyds Bank Leasing (No. 1) Ltd v HMRC, which examines whether the obtaining of capital allowances was one of the main objects of a transaction.
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Heather Self (Pinsent Masons) reviews Lloyds Bank Leasing (No. 1) Ltd v HMRC, which examines whether the obtaining of capital allowances was one of the main objects of a transaction.
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