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- Introduction
- Brief overview of SDIL
- FA17
- Notice 2 – SDIL returns and records (part of which has force of law)
- HMRC’s powers
- Agreed facts
- Overview of relevant documents
- Parties’ submissions
- Appellant’s submissions
- HMRC’s submissions
- Discussion
- Our view on statutory infrastructure
- Appellant’s entitlement to SDIL credits
- Withdrawal of credits
- Efficacy of the Assessments
- Conclusions