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The Queen (on the application of Robert John Davies and Michael John James) v Commissioners for Her Majesty’s Revenue and Customs – The Queen (on the application of Robert Gaines-Cooper) v Commissioners for Her Majesty’s Revenue and Customs – Court of Appeal

David Goldberg KC and Nicola Shaw appeared for the 1st AppellantsDavid Milne KC and Nicola Shaw appeared for the 2nd Appellant

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