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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.

Settlement payment made on termination

Fee paying students and ‘relevant charitable purposes’

Were credits for the use of a website face-value vouchers?

Was separate occupation prohibited?

Discovery assessments and the knowledge of the ‘hypothetical officer’

Trade or speculation?

Was a boat chartering trade carried on commercially?

Scope of the CIS scheme

Was a frozen fruit dessert similar to a water ice?

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