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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.

Did the BBC make exempt supplies of education?

Did a payment to a director represent ‘earnings’?

Had a building been demolished?

Interpreting UK provisions consistently with EU law

Consequences of breaching an order of the tax tribunals

Discovery assessments and enquiries into returns

Extending a claim for VAT repayment

Recapitalisation and loan relationships

Income from property or trading income

Entrepreneurs’ relief conditions

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