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CARTER LAUREN CONSTRUCTION Limitedappellant

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THE ROYAL BANK of SCOTLAND GROUP Plcappellant

THE ROYAL BANK of SCOTLAND GROUP Plcappellant

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JOHN SIMON EMMS Appellant

JOHN SIMON EMMS Appellant

INCOME TAX EMPLOYMENT INCOME EXPENSES costs of additional food, nutritional supplements and medicines of professional rugby union prop forward whether deductible as incurred exclusively and necessarily in the performance of duties no Appeal dismissed. SPECIAL COMMISSIONERS.