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https://www.accountingweb.co.uk/tax/hmrc-policy/hmrc-undone-by-own-inefficiencies-in-discovery-rules-case?cm-uuid=[uuid,fallback=]&utm_source=AccountingWEB&utm_campaign=0c2959c990-EMAIL_CAMPAIGN_2026_03_03_09_09_COPY_01&utm_medium=email&utm_term=0_-fe4f15b69d-435669136