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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.

Wrong categorisation of activity and the flat-rate

Online return submitted but not received by HMRC

Reasonable excuse for non-compliance with information notices

VAT on car parking charges

Travelling and subsistence expenditure

VAT repayments and the limitation periods

Deemed supply between associated companies

The DIY Housebuilders scheme and very long projects

Was a payment made for client connections an emolument?

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