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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.

Invalid penalty notices

Personal service company 

The supply of a ‘time-share’ can be a supply of land

Strawberry and banana Nesquiks are not food

TOMS applies to both B2C and B2B

Establishing whether a clubhouse is similar to a village hall

Invalid discovery assessment

Carry-back loss relief

Outsourcing and fixed establishment

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