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Tax on circular money

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23 June 2011
Card image Michael Ripley
Card image Jonathan Peacock QC

Jonathan Peacock QC and Michael Ripley consider what significance lies in a contention that ‘money goes around in a circle’ after the decision in Tower MCashback and identify what exactly was decided in Ensign Tankers, MacNiven and BMBF v Mawson in this regard

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