| http://www.w3.org/ns/prov#value | - ??631,000 of tournament fees after a lower tier tax tribunal ruled that bridge was a game rather than 80 Taxpayers negligent in avoidance scheme A first tier tribunal has ruled that two taxpayers negligently submitted tax returns because of their failure to verify a tax avoidance scheme was a not sham. 15 Reasonable excuse: HOK defeat blights appeals HMRC???s upper tier tribunal victory last year
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