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There are some circumstances where a Court will hear an appeal without funding if there is sufficient public interest. In tax cases, that tends to be where HMRC want to prove a particular point and there is an issue of public policy at stake.
Whilst I do not believe for one second the rather extreme claims from some commentators that Murray was a "major victory for taxpayers", I'm not convinced that HMRC sees much public policy value in having the position tested further.
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"Certain players may not have signed for the Club without the perceived benefit of personal tax savings but there was no general advantage for the player squad, or the performance on the pitch."
Especially after saying "the football team had no advantage from any tax savings from the scheme put in place by the Murray Group".
Certain players signing for the club because of (insert reason here) seems like said reason gives them an advantage. ;-)
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