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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.

Impact of cancellation of CIS registration on taxpayer’s business

Injunction prohibiting HMRC from enforcement action

Failure to file ATED returns

Place of supply of services provided at a fair

Benefits in kind and family members

Partner or employee?

Lorry drivers liable for excise duty

Departure of director not reasonable excuse for late compliance

Lack of advice by accountant and HMRC not a reasonable excuse

Partner payment notices

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