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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.

Who was supplying to whom?

Section 75A applied to SDLT avoidance arrangements

Section 80 repayment claims and input tax

Ignorance of a legislative change may be a reasonable excuse

Transfer pricing legislation and the TFEU

The reduced rate for energy-saving materials

Challenging the non-application of an extra-statutory concession

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