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...
For storing your preferred CMS location, analysing referrals from LinkedIn and embedding third party content we need your consent (which you can withdraw any time).
For more information visit our Cookie Notice.
This website uses cookies so that we can provide you with the best user experience possible. Our Cookie Notice is part of our Privacy Notice and explains in detail how and why we use cookies. You can change these settings at any time via the button “Update Cookie Preferences” in our Cookie Notice.
Technical cookies (required)
Technical cookies are required for the site to function properly, to be legally compliant and secure. Session cookies only last for the duration of your visit and are deleted from your device when you close your internet browser. Persistent cookies, however, remain and continue functioning on repeat visits.
Personalisation cookies
Personalisation cookies collect information about your website browsing habits and offer you a personalised user experience based on past visits, your location or browser settings. They also allow you to log in to personalised areas and to access third party tools that may be embedded in our website. Some functionality will not work if you don’t accept these cookies.
Social media cookies
Social Media cookies collect information about you sharing information from our website via social media tools, or analytics to understand your browsing between social media tools or our Social Media campaigns and our own websites. We do this to optimise the mix of channels to provide you with our content. Details concerning the tools in use are in our Privacy Notice.
If you want to use third party tools, please enable personalisation cookies as part of your cookie preferences. You can change this setting at any time via the button below or in our Cookie Notice.
