TMI BlogWhere the appellant has worked as co-loader their role is limited to delivery of the packets to the...Where the appellant has worked as co-loader their role is limited to delivery of the packets to the ultimate customer - it cannot be said that they have carried out courier service on behalf of another - Consequently, activity cannot be covered under the definition of BAS - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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