Judgments - Her Majesty's Revenue & Customs (Respondents) v. William Grant & Sons Distillers Limited (Appellants) (Scotland) and Small (Her Majesty's Inspector of Taxes) (Respondent) v. Mars UK Limited (Appellants) (Conjoined Appeals)

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42.  I have had the advantage of reading in draft the opinions of my noble and learned friends Lord Hoffmann and Lord Hope of Craighead. I am in full agreement with their opinions and I too would allow these appeals.


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