WebDECISION INTRODUCTION 1. In this case Mr Thomas Merlin Ash is the Appellant. His Majesty’s Revenue and Customs (‘HMRC’) are the Respondents. 2. This is Mr Ash’s appeal against an assessment dated 14th April 2024 in the sum of £14,070 raised under paragraph 9 of Schedule 16 to the Finance Act 2024 for the tax year WebMerlin, enchanter and wise man in Arthurian legend and romance of the Middle Ages, linked with personages in ancient Celtic mythology (especially with Myrddin in Welsh tradition). He appeared in Arthurian legend as an enigmatic figure, fluctuations and inconsistencies in his character being often dictated by the requirements of a particular narrative or by varying …
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