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That might sound like a strange question, but it lurks just beneath the surface of the Upper Tribunal’s keenly-awaited decision in...
The one-week consultation left little time to comment on the draft legislation for the Energy (Oil and Gas) Profits Levy (the Levy) which...
"We understand that some readers of this decision may find it surprising that an artificial series of transactions which, on the...
The doctrine of sovereign immunity is the international law principle that one sovereign State should not seek to apply its law to...