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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.

Carry-forward of losses previously not computed

Meaning of ‘supplies closely connected to education’

Quantifying unjust enrichment

Identifying the services provided

Input tax on legal fees 

Special investment funds

Tax Journal’s pick of the top ten tax cases of 2015.

VAT on retail vouchers

Supplies of temporary staff

Mobile phone airtime vouchers

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