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As a tax payer, I am somewhat less than enthusiastic about paying for HMRC and their lawyers to treat the tribunals and senior courts as their own personal fiefdoms, where they may dabble and potter and dally according to their whim, condescending to the inconvenience of obeying orders and directions only as and when it suits them.

They brought this upon themselves. I am paying now having to pay for it. As are you.