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ᱯᱟᱹᱣᱞ ᱵᱟᱠᱡᱮᱱᱰᱟᱨ-ᱣᱟᱞᱠᱟᱨ

ᱣᱤᱠᱤᱯᱤᱰᱤᱭᱟ, ᱨᱟᱲᱟ ᱜᱮᱭᱟᱱ ᱯᱩᱛᱷᱤ ᱠᱷᱚᱱ
Paul Baxendale-Walker
Paul Baxendale-Walker
Alma mater Hertford College, Oxford
ᱠᱟᱹᱢᱤᱡᱤᱭᱟᱨ ᱾
ᱩᱫᱩᱜ ᱢᱮ ᱾ ᱨᱮᱰ ᱡᱳᱱ
ᱥᱴᱮᱥᱚᱱ (ᱥ) ᱾ ᱤ ᱮᱢ ᱴᱤ ᱵᱷᱤ ᱾
ᱫᱤᱥᱚᱢ ᱾ ᱡᱩᱠᱛᱚ ᱯᱚᱱᱚᱛ
ᱳᱭᱮᱵᱥᱟᱭᱤᱴ ᱥᱚᱨᱠᱟᱨᱤ ᱳᱭᱮᱵᱥᱟᱭᱤᱴ

ᱯᱳᱞ ᱵᱮᱠᱥᱮᱱᱫᱮᱞᱼᱳᱣᱟᱠᱟᱨ, ᱡᱟᱦᱟᱸᱭ ᱫᱚ ᱯᱚᱨᱫᱟ ᱧᱩᱛᱩᱢ ᱛᱮ ᱦᱚᱸ ᱩᱯᱨᱩᱢᱚᱜ ᱠᱟᱱᱟ, ᱩᱱᱤ ᱫᱚ ᱢᱤᱫ ᱵᱨᱤᱴᱤᱥ ᱵᱮᱯᱟᱨᱤᱭᱟᱹ, ᱡᱟᱦᱟᱸᱭ ᱫᱚ ᱢᱤᱫᱴᱟᱝ ᱴᱚᱠ ᱥᱳ ᱦᱳᱥᱴ , ᱮᱴᱚᱨ , ᱟᱨ ᱯᱳᱨᱱᱳᱜᱽᱨᱟᱯᱷᱤᱠ ᱪᱚᱞᱚᱛᱪᱤᱛᱟᱹᱨ ᱵᱮᱱᱟᱣᱤᱡ , ᱥᱟᱯᱲᱟᱣᱤᱡ ᱟᱨ ᱯᱟᱴᱷᱚᱠ ᱞᱮᱠᱟᱛᱮ ᱟᱭᱢᱟ ᱞᱮᱠᱟᱱ ᱠᱟᱹᱢᱤ ᱟᱠᱟᱫᱟᱭ ᱾[] ᱩᱱᱤ ᱫᱚ ᱮᱱᱰᱨᱤᱣ ᱛᱷᱳᱨᱱᱦᱤᱞ ᱠᱤᱭᱩ ᱥᱤᱼ ᱥᱟᱶᱛᱮ ' ᱫᱟ ᱞᱚᱞ ᱮᱱᱰ ᱴᱮᱠᱮᱥᱮᱥᱚᱱ ᱚᱯᱷ ᱨᱮᱢᱤᱭᱩᱱᱟᱨ ᱴᱨᱟᱥᱴᱥ ' (᱑᱙᱙᱗) ᱟᱨ ' ᱯᱟᱨᱯᱟᱥ ᱴᱨᱟᱥᱴᱥᱼ ' (᱒᱐᱐᱙) ᱼ [ 2nd edition ] ᱼ ᱨᱮᱱ ᱚᱱᱚᱞᱤᱭᱟᱹ ᱮᱢᱟᱱ ᱠᱚ ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ᱾

ᱮᱛᱚᱦᱚᱵ ᱡᱤᱭᱚᱱ ᱟᱨ ᱥᱮᱪᱮᱫ

[ᱥᱟᱯᱲᱟᱣ | ᱯᱷᱮᱰᱟᱛ ᱥᱟᱯᱲᱟᱣ]

ᱯᱳᱞ ᱵᱚᱠᱥᱮᱱᱫᱮᱞᱼᱳᱣᱠᱟᱨ ᱮᱝᱞᱳᱼᱵᱨᱮᱡᱤᱞᱤᱭᱟ ᱟᱭᱳᱼᱵᱟᱵᱟ ᱴᱷᱮᱱ ᱮ ᱡᱟᱱᱟᱢ ᱞᱮᱱᱟ , ᱢᱮᱱᱠᱷᱟᱱ ᱩᱱᱤ ᱫᱚ ᱮᱯᱟᱨᱟᱢ ᱮ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱟᱨ ᱜᱤᱫᱽᱨᱟᱹ ᱚᱲᱟᱜ ᱨᱮ ᱮ ᱡᱟᱱᱟᱢ ᱞᱮᱱᱟ ᱾ ᱩᱱᱤ ᱦᱟᱨᱴᱯᱷᱳᱨᱰ ᱢᱟᱦᱟ ᱵᱤᱨᱫᱟᱹᱜᱟᱲ ᱨᱮ ᱟᱹᱱ ᱨᱮ ᱢᱤᱫᱴᱟᱝ ᱥᱮᱪᱮᱫ ᱮ ᱦᱟᱛᱟᱣ ᱞᱮᱫᱟ ᱟᱨ ᱛᱟᱭᱚᱢ ᱫᱟᱨᱟᱢ ᱛᱮ ᱵᱮᱨᱤᱥᱴᱟᱨ ᱟᱨ ᱥᱚᱞᱤᱥᱤᱴᱟᱨ ᱞᱮᱠᱟᱛᱮ ᱥᱤᱜᱤᱞ ᱮ ᱧᱟᱢ ᱞᱮᱫᱟ ᱾

ᱣᱚᱞᱠᱟᱨ ᱫᱚ ᱞᱤᱝᱠᱚᱱ ᱤᱱ ᱨᱮ ᱵᱟᱨ ᱨᱮ ᱴᱮᱠᱥᱮᱥᱚᱱ ᱞᱟᱭᱤᱝ ᱨᱮ ᱠᱟᱹᱢᱤ ᱞᱮᱫᱟᱭ ᱟᱨ ᱚᱱᱟ ᱛᱟᱭᱚᱢ ᱟᱭᱢᱟ ᱞᱮᱠᱟᱱ ᱥᱤᱴᱤ ᱞᱟᱭᱤᱝ ᱯᱷᱚᱨᱢ ᱟᱨ ᱟᱨᱛᱷᱚᱨ ᱟᱱᱰᱟᱨᱥᱮᱱ ᱨᱮ ᱠᱟᱹᱢᱤ ᱞᱮᱫᱟᱭ, ᱑᱙᱙᱔ ᱨᱮ ᱢᱮᱯᱷᱮᱭᱟᱨ ᱨᱮ ᱟᱡᱟᱜ "ᱵᱮᱠᱥᱮᱱᱰᱮᱞ ᱣᱚᱞᱠᱚᱨ" ᱠᱟᱹᱢᱤ ᱦᱚᱨᱟ ᱵᱮᱱᱟᱣ ᱞᱮᱫᱟᱭ ᱾

᱑᱙᱙᱔ ᱥᱟᱞᱮ ᱨᱮ, ᱵᱮᱠᱥᱮᱱᱰᱮᱞ-ᱣᱚᱠᱚᱨ ᱫᱚ ᱠᱟᱹᱢᱤᱭᱟᱹ ᱠᱚᱣᱟᱜ ᱵᱮᱵᱚᱥᱛᱟ ᱞᱟᱹᱜᱤᱫ ᱛᱮ ᱵᱮᱱᱟᱣ ᱟᱠᱟᱱ ᱢᱤᱫ ᱯᱮᱱᱥᱚᱱ ᱯᱷᱚᱸᱰ ᱠᱷᱚᱱ ᱞᱚᱱ ᱦᱟᱛᱟᱣ ᱨᱮ ᱴᱨᱚᱥᱴᱤ ᱠᱚᱣᱟᱜ ᱥᱚᱦᱚᱫ ᱮ ᱮᱢ ᱞᱮᱫ ᱛᱟᱦᱮᱸᱫ ᱾ ᱩᱱᱤ ᱵᱟᱭ ᱵᱟᱰᱟᱭ ᱧᱟᱢ ᱞᱮᱫ ᱛᱟᱦᱮᱸᱫ, ᱚᱱᱠᱟᱱ ᱚᱱᱠᱟᱱ ᱚᱱᱠᱟᱱ ᱦᱚᱲ ᱠᱚ ᱡᱟᱦᱟᱸᱭ ᱫᱚ ᱟᱞᱜᱟ ᱛᱮ ᱚᱱᱠᱟᱱ ᱠᱟᱹᱢᱤ ᱠᱚ ᱠᱚᱨᱟᱣ ᱞᱮᱫ ᱛᱟᱦᱮᱸᱫ, ᱟᱨ ᱒,᱑᱓᱕,᱐᱐᱐ ᱯᱟᱣᱱᱰ (£2,135,000) ᱫᱚ ᱵᱟᱭ ᱧᱟᱢ ᱞᱮᱫ ᱛᱟᱦᱮᱸᱫ ᱾ ᱛᱟᱭᱚᱢ ᱫᱟᱨᱟᱢ ᱫᱟᱵᱤ ᱠᱟᱹᱢᱤ ᱦᱚᱨᱟ ᱨᱮ, ᱢᱤᱥᱴᱟᱨ ᱡᱮᱥᱴᱤᱥ ᱤᱛᱷᱟᱨᱴᱚᱱ ᱱᱚᱣᱟ ᱫᱟᱵᱤ ᱫᱚ ᱵᱟᱠᱥᱮᱱᱰᱮᱞᱼᱳᱣᱟᱠᱟᱨ ᱫᱚ ᱵᱨᱳᱥ ᱠᱟᱛᱮ ᱵᱮᱼᱥᱟᱛᱤ ᱟᱱᱟᱜ ᱜᱚᱲᱚ ᱮᱢ ᱞᱮᱫᱟᱭ ᱢᱮᱱᱛᱮ ᱠᱚ ᱵᱟᱛᱟᱶ ᱞᱮᱫᱟ , ᱢᱮᱱᱠᱷᱟᱱ ᱩᱱᱤ ᱫᱚ ᱧᱟᱢ ᱟᱠᱟᱱ ᱯᱷᱤ ᱧᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱛᱮ ᱩᱱᱤ ᱫᱚ ᱞᱟᱹᱞᱤᱥᱮ ᱧᱟᱢ ᱞᱮᱫᱟ ᱢᱮᱱᱛᱮ ᱠᱚ ᱢᱮᱱ ᱞᱮᱫᱟ ᱡᱮ , ᱱᱚᱣᱟ ᱵᱤᱵᱮᱫᱟ ᱫᱚ " ᱯᱮᱥᱟᱵᱷᱤᱠᱟᱱ ᱨᱤᱡᱟᱣ ᱨᱮᱭᱟᱜ ᱢᱤᱫᱴᱟᱝ ᱢᱟᱨᱟᱝ ᱞᱟᱹᱞᱤᱥ " ᱾[] ᱦᱚᱲᱡᱩᱠᱛᱤ ᱞᱟᱹᱞᱤᱥ ᱚᱠᱛᱮ ᱱᱚᱣᱟ ᱵᱟᱰᱟᱭ ᱧᱟᱢ ᱞᱮᱱᱟ ᱡᱮ , ᱩᱱᱤ ᱫᱚ ᱞᱟᱹᱞᱤᱥᱤᱭᱟᱹ ᱠᱚᱣᱟᱜ ᱵᱟᱝ ᱛᱟᱦᱮᱸᱱ ᱦᱚᱲ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫᱴᱟᱝ ᱠᱟᱛᱷᱟ ᱮᱢ ᱞᱮᱫᱟᱭ , ᱡᱟᱸᱦᱟ ᱫᱚ ᱩᱭᱡᱤᱡ ᱮ ᱢᱮᱱ ᱞᱮᱫᱟ , " ᱯᱮᱥᱟᱵᱷᱤᱠ ᱞᱮᱠᱟᱛᱮ ᱠᱟᱛᱷᱟ ᱵᱟᱝ ᱵᱟᱰᱟᱭ ᱞᱟᱹᱜᱤᱫ " ᱾ 2005 ᱥᱟᱹᱦᱤᱛ ᱨᱮ ᱱᱚᱶᱟ ᱚᱡᱮᱛᱮ ᱥᱚᱞᱤᱥᱤᱴᱟᱨᱥ ᱰᱤᱥᱤᱯᱞᱤᱱᱟᱨᱤ ᱴᱨᱤᱵᱩᱱᱚᱞ ᱫᱚ ᱩᱱᱤ ᱫᱚ ᱯᱮ ᱥᱮᱨᱢᱟ ᱞᱟᱹᱜᱤᱫ ᱥᱚᱞᱤᱥᱴᱟᱨ ᱞᱮᱠᱟᱛᱮ ᱠᱚ ᱵᱚᱱᱫᱮᱡ ᱞᱮᱫᱟ ᱾ 2007 ᱥᱟᱹᱦᱤᱛ ᱨᱮ ᱚᱯᱤᱞ ᱠᱳᱨᱴ ᱱᱚᱶᱟ ᱜᱚᱴᱟᱵᱩᱴᱟᱹ ᱫᱚ ᱵᱟᱠᱷᱤᱞ ᱞᱮᱫᱟ ᱾[]

ᱵᱚᱠᱥᱮᱱᱫᱮᱞᱼᱳᱣᱟᱠᱟᱨ ᱫᱚ 2007 ᱥᱟᱹᱦᱤᱛ ᱨᱮᱭᱟᱜ ᱑᱑ ᱡᱟᱱᱩᱣᱟᱨᱤ ᱥᱟᱞᱤᱥᱴᱟᱨᱥ ᱰᱤᱥᱤᱯᱞᱤᱱᱟᱨᱤ ᱴᱨᱤᱵᱩᱱᱚᱞ ᱫᱟᱨᱟᱭ ᱛᱮ ᱥᱚᱞᱤᱥᱴᱟᱨ ᱠᱚᱣᱟᱜ ᱨᱳᱞᱮ ᱠᱷᱚᱱ ᱠᱚ ᱪᱷᱟᱹᱲ ᱞᱮᱫᱮᱭᱟ ᱱᱚᱣᱟ ᱚᱡᱮᱛᱮ ᱡᱮ ᱟᱡᱟᱜ ᱠᱚᱨ ᱥᱤᱠᱤᱢ ᱨᱮ ᱟᱡᱨᱮᱱ ᱠᱮᱹᱞᱤᱭᱟᱹ ᱠᱚ ᱯᱚᱨᱟᱢᱚᱥ ᱮᱢᱚᱜ ᱨᱮ ᱩᱱᱤᱭᱟᱜ ᱥᱩᱡᱚᱥ ᱨᱮᱭᱟᱜ ᱞᱟᱹᱲᱦᱟᱹᱭ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾[] ᱛᱟᱭᱚᱢ ᱫᱟᱨᱟᱢ ᱩᱱᱤ ᱫᱟᱵᱤ ᱞᱮᱫᱟᱭ ᱡᱮ ᱞᱚᱞ ᱥᱳᱥᱟᱭᱴᱤ ᱟᱨ ᱮᱴᱟᱜ ᱠᱚ ᱩᱱᱤ ᱵᱮᱯᱟᱨ ᱠᱷᱚᱱ ᱮᱲᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱠᱚ ᱪᱩᱠᱛᱤ ᱞᱮᱫᱟ ᱾ ᱑᱘ ᱮᱯᱨᱤᱞ ᱒᱐᱑᱑ ᱨᱮ ᱦᱟᱭᱠᱳᱨᱴ ᱫᱚ ᱟᱭᱟᱜ ᱫᱟᱵᱤ ᱫᱚ ᱱᱚᱣᱟ ᱞᱮᱠᱟᱛᱮ ᱠᱚ ᱵᱟᱛᱟᱶ ᱞᱮᱫᱟ ᱡᱮ , ᱟᱡᱟᱜ ᱥᱤᱜᱤᱞ ᱨᱮᱭᱟᱜ ᱡᱟᱦᱟᱱ ᱥᱟᱹᱨᱤᱭᱟᱜ ᱵᱟᱝ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱟᱨ ᱱᱚᱶᱟ ᱚᱡᱮᱛᱮ ᱡᱮ , ᱮᱴᱟᱜ ᱦᱚᱲ ᱠᱚ ᱡᱟᱦᱟᱱ ᱵᱟᱝ ᱠᱟᱹᱢᱤ ᱦᱩᱭ ᱠᱟᱛᱮ ᱨᱮᱦᱚᱸ ᱩᱱᱠᱩ ᱫᱚ ᱞᱟᱹᱞᱤᱥ ᱠᱷᱚᱱ ᱪᱷᱟᱹᱲ ᱠᱚ ᱧᱟᱢ ᱞᱮᱫᱟ ᱟᱨ ᱩᱱᱠᱩ ᱫᱚ ᱪᱷᱟᱹᱲ ᱠᱚ ᱠᱷᱚᱱ ᱠᱚ ᱨᱩᱠᱷᱟᱹᱭ ᱧᱟᱢ ᱞᱮᱫᱟ ᱾[] ᱩᱱᱤ ᱫᱚ ᱟᱭᱟᱜ ᱢᱟᱨᱠᱤᱱ ᱟᱹᱱ ᱵᱮᱯᱟᱨ ᱨᱮ ᱞᱚᱭ ᱥᱳᱥᱟᱭᱴᱤ ᱫᱟᱨᱟᱭ ᱛᱮ ᱵᱮᱼᱵᱟᱹᱛᱤᱞ ᱞᱮᱠᱟᱛᱮ ᱮᱥᱮᱨ ᱨᱮᱭᱟᱜ ᱫᱟᱵᱤ ᱠᱷᱟᱹᱛᱤᱨ ᱛᱮ ᱠᱮᱞᱯᱷᱟᱨᱤᱱᱟ ᱯᱷᱮᱰᱟᱨᱮᱞ ᱠᱳᱨᱴᱨᱮ ᱞᱚᱭ ᱥᱳᱥᱟᱴᱤ ᱪᱮᱛᱟᱱ ᱞᱚᱠᱚᱱ ᱰᱚᱞᱟᱨ ᱨᱮᱭᱟᱜ ᱫᱟᱵᱤ ᱞᱮᱫᱟᱭ , ᱢᱮᱱᱠᱷᱟᱱ 2015 ᱥᱟᱹᱦᱤᱛ ᱨᱮ ᱮᱯᱤᱞ ᱨᱮ ᱵᱟᱛᱟᱣᱟᱜ ᱢᱤᱫᱴᱟᱝ ᱠᱟᱹᱢᱤ ᱞᱮᱠᱟᱛᱮ ᱱᱚᱶᱟ ᱢᱟᱢᱞᱟ ᱫᱚ ᱵᱟᱹᱛᱤᱞ ᱦᱩᱭ ᱞᱮᱱᱟ ᱾[] 2016 ᱥᱟᱹᱦᱤᱛ ᱨᱮᱭᱟᱜ ᱯᱷᱮᱵᱽᱵᱨᱩᱭᱟᱨᱤ ᱨᱮ ᱵᱷᱟᱨᱡᱤᱱᱤᱭᱟ ᱯᱩᱨᱵᱚ ᱦᱚᱱᱚᱛ ᱠᱳᱨᱴ ᱨᱮ ᱠᱮᱞᱯᱷᱟᱨᱤᱱᱟ ᱞᱟᱹᱞᱤᱥ ᱨᱮ ᱴᱮᱦᱟᱴ ᱟᱠᱟᱱ ᱥᱟᱹᱵᱩᱫᱽ ᱥᱟᱞᱟᱜ ᱡᱳᱜᱟᱡᱳᱜ ᱟᱱᱟᱜ ᱠᱟᱹᱢᱤ ᱦᱚᱨᱟ ᱠᱚ ᱩᱪᱷᱟᱹᱱ ᱞᱮᱫᱟ ᱾[]

ᱩᱱᱤ ᱫᱚ ᱨᱮᱝᱜᱟᱨᱥ ᱯᱷᱩᱴᱵᱚᱞ ᱠᱚᱞᱵ ᱫᱟᱨᱟᱭ ᱛᱮ ᱛᱷᱟᱯᱚᱱ ᱟᱠᱟᱱ ᱮᱢᱯᱚᱞᱤᱭᱤ ᱵᱮᱱᱤᱯᱷᱤᱴ ᱴᱨᱟᱥᱴ (EBT) ᱠᱚᱨ ᱨᱮᱭᱟᱜ ᱨᱩᱴᱤ ᱟᱹᱨᱤ ᱨᱮᱱ ᱚᱱᱚᱞᱤᱭᱟᱹ ᱛᱟᱦᱮᱸᱠᱟᱱᱟ , ᱡᱟᱦᱟᱫᱚ 2011 ᱥᱟᱹᱦᱤᱛ ᱨᱮᱭᱟᱜ ᱮᱯᱨᱤᱞ ᱨᱮ HMRC ᱫᱟᱨᱟᱭ ᱛᱮ ᱯᱳᱭᱞᱳ ᱛᱷᱟᱨ ᱨᱮᱭᱟᱜ ᱠᱚᱨ ᱴᱨᱤᱵᱩᱱᱚᱞ ᱨᱮ ᱟᱱᱟᱴ ᱦᱩᱭ ᱞᱮᱱᱟ ᱾[] 2012 ᱥᱟᱹᱦᱤᱛ ᱨᱮᱭᱟᱜ ᱱᱚᱵᱷᱮᱢᱵᱚᱨ ᱨᱮ ᱢᱤᱫᱴᱟᱝ ᱦᱟᱹᱴᱤᱧ ᱟᱠᱟᱱ ᱜᱚᱴᱟ ᱨᱮ ᱴᱨᱤᱵᱩᱱᱚᱞ ᱫᱚ ᱤᱵᱤᱴᱤ ᱨᱩᱴᱤᱠᱟᱯ ᱨᱮᱭᱟᱜ ᱟᱹᱱ ᱟᱨ ᱠᱚᱨ ᱨᱮᱭᱟᱜ ᱠᱟᱹᱢᱤ ᱫᱟᱲᱮᱭ ᱫᱚᱦᱚ ᱞᱮᱫᱟ ᱾[] ᱮᱭᱤᱪ ᱮᱢ ᱟᱨ ᱥᱤ ᱯᱳᱭᱞᱳ ᱨᱮ ᱵᱟᱨ ᱫᱷᱟᱣ ᱮᱯᱤᱞ ᱞᱮᱫᱟ , ᱡᱟᱦᱟᱸ ᱫᱚ ᱢᱩᱪᱟᱹᱫ ᱫᱚ ᱵᱟᱫᱷᱟᱹ ᱞᱮᱫᱟ ᱟᱨ ᱚᱱᱟ ᱛᱟᱭᱚᱢ ᱮᱥᱴᱤᱥ ᱠᱳᱨᱴ ᱚᱯᱷ ᱥᱮᱥᱚᱱ ᱨᱮ , ᱡᱟᱸᱦᱟ ᱫᱚ ᱮᱭᱤᱪᱹ ᱮᱢ ᱟᱨ ᱥᱤ ᱨᱮᱱᱟᱜ ᱵᱟᱫᱷᱟᱹᱨᱮ ᱞᱟᱹᱭ ᱞᱮᱫᱟᱭ ᱡᱮ , ᱱᱚᱶᱟ ᱫᱚ " ᱧᱮᱞ ᱟᱠᱟᱱᱟ " ᱡᱮ , ᱟᱭᱢᱟ ᱴᱨᱟᱥᱴ ᱨᱮ ᱯᱮᱢᱮᱱᱴ ᱟᱨ ᱱᱚᱶᱟ ᱞᱮᱠᱟᱛᱮ ᱯᱮᱢᱮᱱᱴ ᱠᱟᱹᱣᱰᱤ ᱨᱮᱭᱟᱜ ᱵᱮᱣᱦᱟᱨ ᱥᱩᱢᱩᱝ ᱟᱨᱡᱟᱣ ᱨᱮᱭᱟᱜ ᱫᱚᱥᱟᱨ ᱥᱮᱫ ᱮᱢ ᱠᱟᱱᱟ , ᱡᱟᱦᱟᱸ ᱫᱚ ᱠᱟᱹᱢᱤᱭᱟᱹ ᱠᱚᱣᱟᱜ ᱟᱭ ᱠᱚᱨ ᱨᱮᱭᱟᱜ ᱞᱟᱹᱞᱤᱥ ᱫᱚ ᱵᱟᱝ ᱠᱚ ᱪᱷᱟᱹᱲ ᱞᱮᱫᱮᱭᱟ ᱾[᱑᱐][᱑᱑] ᱨᱮᱝᱜᱟᱨᱥ 14 ᱯᱷᱮᱵᱽᱵᱨᱚᱨᱤ 2012 ᱨᱮ ᱥᱟᱥᱚᱱ ᱨᱮ ᱥᱮᱞᱮᱫ ᱞᱮᱱᱟ ᱟᱨ 31 ᱚᱠᱴᱳᱵᱚᱨ 2012 ᱨᱮ ᱢᱩᱪᱟᱹᱫ ᱞᱮᱱᱟ ᱾ ᱨᱮᱧᱡᱟᱨᱥ ᱨᱮᱱ ᱞᱤᱠᱮᱵᱷᱤᱰᱮᱴᱟᱨ ᱠᱚ ᱤᱭᱩᱠᱮᱹᱹ ᱥᱯᱨᱤᱢ ᱠᱳᱨᱴ ᱨᱮ ᱠᱳᱨᱴ ᱚᱯᱷ ᱥᱮᱥᱚᱱ ᱨᱮᱭᱟᱜ ᱜᱚᱴᱟ ᱨᱮ ᱮᱯᱤᱞ ᱠᱚᱨᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱪᱷᱟᱹᱲ ᱮᱢ ᱦᱩᱭ ᱟᱠᱟᱱᱟ ᱾ ᱠᱳᱨᱴ ᱚᱯᱷ ᱥᱮᱥᱚᱱ ᱨᱮᱱ ᱢᱤᱫ ᱦᱚᱲ ᱡᱤᱡᱤᱡ ᱡᱟᱦᱟᱸᱭ ᱫᱚ ᱱᱚᱶᱟ ᱠᱟᱹᱪ ᱨᱮ ᱨᱩᱴᱤᱭ ᱮᱢ ᱞᱮᱫᱟᱭ , ᱞᱳᱨᱰ ᱠᱟᱨᱞᱳᱣᱟᱭ ᱢᱮᱱ ᱞᱮᱫᱟᱭ , " ᱠᱳᱨᱴ ᱟᱜ ᱠᱟᱛᱷᱟ ᱦᱩᱭᱩᱜ ᱠᱟᱱᱟ ᱡᱮ ᱦᱚᱲ ᱠᱚ ᱞᱟᱹᱜᱤᱫ ᱟᱭᱱ ᱨᱮ ᱢᱤᱫᱴᱟᱝ ᱡᱳᱨ ᱟᱱᱟᱜ ᱥᱟᱛᱟᱢ ᱢᱮᱱᱟᱜᱼᱟ ᱡᱟᱦᱟᱸ ᱫᱚ ᱤᱭᱩᱠᱮᱹᱹ ᱥᱯᱨᱤᱢ ᱠᱳᱨᱴ ᱨᱮ ᱮᱯᱤᱞ ᱪᱟᱞᱟᱣ ᱨᱮᱭᱟᱜ ᱪᱷᱟᱹᱲ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱠᱟᱱᱟ ᱾[᱑᱒]

  • ᱫᱟᱢᱚᱠᱛᱚ ᱴᱨᱟᱥᱴ ᱨᱮᱱᱟᱜ ᱟᱹᱱ ᱟᱨ ᱴᱮᱠᱮᱥᱮᱥᱚᱱ (1997) ISBN 1 - 870070 - 93 - 3
  • ᱯᱟᱨᱯᱟᱥ ᱴᱨᱟᱥᱴᱥ (ᱵᱟᱴᱟᱨᱳᱣᱟᱨᱛᱷᱥ 1999ᱼ2 ᱟᱱ ᱮᱰᱤᱥᱚᱱ (ᱴᱳᱴᱮᱞ ᱯᱨᱚᱵᱤᱥᱤᱝ 2009ᱼ1ᱼ84592ᱼ484ᱼ3ᱼ3)
  1. "Loaded magazine snapped up by multimillionaire 'porn star'". Guardian.co.uk. 29 April 2012. Retrieved 29 July 2013.
  2. "Dispersal of Funds". www.sfo.gov.uk. Archived from the original on 21 July 2011.
  3. "Baxendale-Walker v The Law Society [2007] EWCA Civ 233 (15 March 2007)". Bailii.org. Retrieved 24 July 2013.
  4. [᱑][dead link]
  5. "Baxendale- Walker v Middleton & Ors [2011] EWHC 998 (QB) (18 April 2011)". Bailii.org. Retrieved 24 July 2013.
  6. "D.C. No. 2:12-cv-03861-JGB-MAN" (PDF). uscourts.gov. Retrieved 19 March 2016.
  7. "Justia - Mireskandari et al v. Lees et al".
  8. "The unravelling of Rangers – Sport – The Scotsman". Scotlandonsunday.scotsman.com. 16 April 2011. Archived from the original on 23 April 2011. Retrieved 24 July 2013.
  9. "BBC News – Former Rangers Football Club wins Big Tax Case appeal". Bbc.co.uk. 20 November 2012. Retrieved 24 July 2013.
  10. "[2014] UKUT 0292(TCC)" (PDF). judiciary.gov.uk.
  11. "[2015] CSIH 77". scotcourts.gov.uk. Archived from the original on 18 March 2016. Retrieved 19 March 2016.
  12. "BBC - BDO allowed to appeal Rangers tax case to Supreme Court". BBC News. 8 March 2016.
  • Paul Chaplin at IMDb
  • Paul Baxendale-Walker on Twitter
  • Paul Chaplin at the Internet Adult Film Database as a performer
  • Paul Chaplin at the Internet Adult Film Database as a director
  • Paul Chaplin at the Adult Film Database
  • Paul Chaplin on Facebook