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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.

Inaccuracies in a return

Judicial review of charging notice

Gift with reservation of benefit

Works carried out to an existing building

Our pick of the most interesting tax cases reported since April.

Supreme Court rules that payments into an employees' remuneration trust were earnings for income tax and NICs purposes.

Information notices and application for a closure notice

Were share options deductible?

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