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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.

Trade merged into the successor’s trade and loss relief

Unauthorised payment or loan to LLP?

VATA 1994 s 80 and accounting periods

When is an occupancy restriction a prohibition of separate use?

Judicial review over follower notice and APN

No agreement with HMRC

Withdrawal from appeal

Unreasonable behaviour by HMRC

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