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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.

Penalties for careless inaccuracies and reliance on advisers

Hire purchase supplies and bad debt relief

Withdrawal of exemption without notice

Non-compliance with formal requirements for exemption

More than one excise duty point

Same evidence may serve more than one purpose

Voluntary Class 3 NICs

Did partnerships form a single undertaking?

Entitlement to repayment and groups

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