Many recent cases in the UK on tax avoidance schemes have contained the following citation from the judgment of Ribeiro PJ in the Hong Kong Final Court of Appeal in the case of Collector of Stamp Revenue v Arrowtown Assets Ltd (2004 ITLR 454):
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Many recent cases in the UK on tax avoidance schemes have contained the following citation from the judgment of Ribeiro PJ in the Hong Kong Final Court of Appeal in the case of Collector of Stamp Revenue v Arrowtown Assets Ltd (2004 ITLR 454):
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