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Sir Sidney and Sir John the Rowlatts and Tax By Richard Thomas Reprinted from British Tax Review Issue 2 2011 Sweet Maxwell 100 Avenue Road Swiss Cottage London NW3 3PF Law Publishers Most tax professionals will have come across the name Sidney Rowlatt in their tax careers but probably under the name of Mr Justice Rowlatt or Rowlatt J. Far fewer will have come across his third son John Rowlatt. But John s contribution to tax law was also substantial not as a judge but as a member of the...
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