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RSM UK
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CGI Group (Europe) Ltd. v HMRC
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http://www.bakertilly.co.uk/media/news/agreement-to-acquire-the-trading-operations-of-RSM-Tenon-Group-plc.aspx
Anchor text: UK Holdings reaches agreement to acquire the trading operations of RSM Tenon Group plc.
http://www.bakertilly.co.uk/publications/VAT-joint-contracts-of-employment.aspx
Anchor text: VAT – joint contracts of employment