Depending what "it" is, then yes most things are open to interpretation or
can have, genuinely dual motivation...  I don't recall HMRC announcing that
as being the reason rather than a consequence but pettiness and spite loom
large in many situations.. Time and a court case may tell us morel..

-----Original Message-----
From: On Behalf Of Simon Austin
Sent: Wednesday, August 08, 2007 2:41 PM
Subject: Re: [LU] Bates' letter

Er... can't it be both? HMRC spiked Boston's CVA so they couldn't pay
all their football debts...





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