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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.

Was a mental health unit a ‘hospital or similar institution’?

The DIY scheme and the retention of a gable wall

Right to a separate hearing

Deductibility of input tax on SFPE Units

Closure notice application in the absence of evidence

Time limits for enquiries into repayment claims

Successful application for hardship

Our pick of five interesting tax cases published in the first quarter of 2016.

Claim for judicial review of an advance payment notice rejected

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