Summary
The taxpayer did not hold at least 5% of the ordinary share capital of the company and at least 5% of the voting rights by virtue of that holding, and the shortfall in the required shares was not held on
Summary
The taxpayer did not hold at least 5% of the ordinary share capital of the company and at least 5% of the voting rights by virtue of that holding, and the shortfall in the required shares was not held on
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