An Article by David Goodchild, Group VAT Manager for Collins Stewart Tullett plc. This article appears in the March 2006 issue of Tax Adviser I would imagine that my title for this article summarises what many tax practitioners would like to be able to do when asked a question involving commodity derivatives. Indeed, I am sure that many would be willing to suffer the fate of Dan Ackroyd in the film of the same name, rather than have to consider the Terminal Markets Order (TMO) in any great depth.
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