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Tower M-post-tax: why the LLP ought not to have failed

When I finally put down my dog-eared copy of the last instance decision in MCashback my office screamed the same eerie silence that had greeted Ronaldinho's freak goal in 2002 to end the nation's World Cup hopes.

The Supreme Court's decision just like the Ronaldinho ‘wonder goal’ (fluke) had left me in anti-climax and deflated – ‘is that really how it ends?’ I thought.

It later dawned on me that there was one big difference between the two – the goal stood even though it ought really to have been disallowed (out of some sense of ‘fair play’ or some over-arching unwritten rule that one does not score free kicks from that distance (except in park matches)) – the LLP however failed to secure its deduction in full and both Henderson J in the High Court and a collection of names in the...

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