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FAIRLY-REPRESENTS


David Southern QC (Temple Tax Chambers) examines the Court of Appeal decision.
Exchange losses on a change in functional currency and the ‘fairly represent’ requirement 

Heather Self (Pinsent Masons) examines the First-tier Tribunal case of Stagecoach, the latest case involving a complex intra-group financing scheme.

Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter affecting the City.

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