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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.

A loan relationship scheme partially failed

Loan notes were not restricted securities

A clubhouse was used as a ‘village hall’

The vendor of holiday homes was making composite supplies

A return reporting a failed scheme was not completed negligently

The issue of a discovery assessment does not amount to a criminal charge

The freedom to provide services and withholding tax on interest

Was a forfeited deposit an allowable loss?

Repayment claim by a member of a VAT group

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