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- R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
- Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
- Arnold v National Westminster Bank Plc
- International Transport Roth GmbH and Others v Secretary of State for the Home Department
- Lindsay v Commissioners of Customs and Excise
