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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.

Successful judicial review application

Fixed rate penalties and nil tax liability

Successful appeal against APN penalty

Effect of deeming provision ITTOIA 2005 s 15

EU officials and disposals of UK land

Submission of electronic returns

Repayments allegedly due by HMRC and reasonable excuse

The Ramsay doctrine and schemes of arrangement

Gifts to political parties and IHT

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