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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.

The derogation for direct selling

Was a course for driving instructors a single supply?

Were services exempt under Art 135.1(g)?

Principal private residence relief and short occupation

Input tax on loyalty scheme

Transfer of a business and input tax

Was a company part of a university?

Ramsay applied to a PAYE avoidance scheme

Composite transactions and sales on the stock exchange

Two companies and two businesses

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