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Law-Now 02 Dec 2025 · United Kingdom

Court of Appeal provides guidance on the “wholly and exclusively” rule

1 min read
In AD Bly Groundworks and Civil Engineering Limited & Anor v The Commissioners for HMRC [2025] EWCA Civ 1443 the Court of Appeal has, in a commendably clear judgment, provided important guidance on the “wholly and exclusively” rule.Background  AD Bly is a...

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