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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.

Discovery assessment and principal residence relief

VAT recovery on aborted takeover bids.

Meaning of ‘taxable person acting as such’

Transfer to personal pension policy and IHT

Was a company operating a golf club profit-making?

Issue estoppel following proceedings in the tax tribunal

Reduced rate supply forming part of a composite supply

Entrepreneurs’ relief on share disposal

Do chips given out by casinos have a value?

Financing arrangements and third-party consideration

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