{
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    "@type": "Article",
    "headline": "MVLs (again) – HMRC issues new Novalpina Guidance (UK)",
    "url": "https://www.lexblog.com/2026/07/23/mvls-again-hmrc-issues-new-novalpina-guidance-uk/",
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    "datePublished": "2026-07-23T14:52:52-04:00",
    "dateModified": "2026-07-23T10:53:01-04:00",
    "author": {
        "@type": "Person",
        "name": "Rachael Markham"
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    "sourceOrganization": {
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