HMRC said that one reason they had not actioned her appeal was because she had said in her appeal form ‘I am appealing against the overpayment for childcare for 2003-04, 2004-05’, thus implying she was disputing her ‘overpayment’.

To study, therefore, the turbulent processes that led to the development of administrative kingship, to the proto-bureaucratization of the royal court, is to study the medieval state.

Enough could not be adduced to satisfy the purpose of illustration.

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