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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.

Had accounts been prepared in accordance with GAAP?

Different treatment of suppliers situated in different devolved areas

Agent or principal?

Is contract bridge a sport?

Valuing shares for gift relief

Are claims for repayment and claims for deduction different?

Were excess amounts consideration?

Was the leasing of caravans a supply of accommodation?

Penalty for non-payment of partner notice

Establishing ordinary residence

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