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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.

HMRC’s treatment of letter in an enquiry

Supply of temporary staff

Services under a dental plan

Compound interest not due on repayment of ACT

VAT ‘pay-first’ requirement compatible with EU law

Repayment claims and VAT groups

Operating corresponding deficiency relief

Zero-rating and ambulance services

Effect of favourable judgment for test claimant under GLO 

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