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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.

Development in phases and the capital goods scheme

Participation in horse racing not a supply

DIY building scheme and occupation restrictions

HMRC’s change of policy and costs

Statutory records

Discretionary bonus and SMP

Did an internet provider of hotel accommodation act as agent?

Were companies eligible bodies?

Was a discovery assessment valid?

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