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    <loc>https://chat.esheria.ai/case-law/united-kingdom/roderick-thorner-as-trustee-of-r-b-thorner-1997-settlement-v-the-commissioners-for-her-majestys-revenue-and-customs-VATassessment-court-2022--6a3ea59b3b1caa9129882f20</loc>
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