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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.

Was wine supplied as part of a promotion free of charge?

Sale of employee shares and TCGA 1992 s 144ZA

UK law on hire-purchase agreements may be contrary to EU law

Input tax on share acquisition costs

Permission for late appeal

Is the provision of courses for subsidised fees an economic activity?

Was a securities trader carrying on a trade?

The SDLT higher rate and care homes

Was a claim for capital allowances late?

Was there a reasonable excuse for the non-payment of an APN?

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