Transfer pricing adjustments and customs duty
The exemption for welfare services and profit-making non-regulated bodies
Burden of proof on deliberate declarations
PPNs were valid
Were payments consideration for services?
Did a bank provide services to deposit makers?
Had a tax barrister made a careless mistake in his return?
Had a solicitor been negligent?
The following is a list of cases reported in Tax Journal for 2017.
Top five cases of 2017.