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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.

Capital allowances on hydroelectric scheme

Relevant charitable purpose

Employee remuneration scheme and directors’ duties

Tax and the assessing of the benefit of a patent

Employee benefit trusts and director’s duties 

Whether repayment of LBTT due
VAT: notice of requirement to supply security

Employment relationship under the ‘hypothetical contract’

CGT exit charge in breach of EU law
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