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CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

Flawed penalty and reasonable excuse

CIS deductions and double taxation

The Halifax doctrine and abusive arrangements

LLPs carried out a business with a view to profit

Entrepreneurs’ relief and the trading issue
Notices to file returns and PAYE

Whether loan administration services are debt collection services

TV presenter not an employee under IR35 rules 
Follower notices and relevant judicial rulings

Principal residence relief and the period of ownership

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