This is where it gets complicated. I tried to simplify the question so as not to confuse the issue (the union).

The actual query uses dates, account codes (decimal), text and...

I generally use a "find and keep" approach - I find the initial records (T records as they have more information to select on) and keep them in a temp...

Blimey, that was quick. Thanks for that.

I've tried both approaches and often use the temp table approach as I have to update the result set, so the join isn't so...