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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.

Rescission of transfer to trust

Had the option to tax been validly exercised?

Was a corporate body a college of a university?

Was a debit allowable under the loan relationship rules?

Did income from diving activities represent business profits?

Ascertaining the market value of shares

Was a trading loss incurred by a partnership involved in a composite transaction?

Were parking fines deductible?

Were timber structures caravans?

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