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"A lot of the work that I do is historic-the maximum sentences change at different points of time. It's really complicated and people get it wrong all the time. That's when having a timeline is really useful."

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GLOSSARY

Control definition

What does Control mean?

[has the meaning given to it in section 1124 of the Corporation Tax Act 2010 OR means the ownership'>beneficial ownership of more than 50% of the issued share capital of a company or the legal power to direct or cause the direction of the management of the company] and the expression change of control shall be construed accordingly;

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