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It seems to me they can very well say the sun rises in the west, that up is down, and night is day.
My question on all these ridiculous APN representation refusals I hear coming back is this - do we *really* have no further option to go back and say a give APN representation refusal is clearly...
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I'm curious about a scheme that ended in March/April 2005, but was still notified to HMRC.
My understanding was that DOTAS didn't even come into force until 1st August 2006, so wondering whether, regardless of the details of the scheme itself, it was by definition *not* notifiable, even though...