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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.

Charities and economic activities

Whether penalty notices breached human rights

Was a claim made in a return?

Unsuccessful loan relationship avoidance scheme

EIS and preferential rights attaching to shares

Sideways loss relief and rental income

Are financing arrangements supplies of goods or services?

The VAT DIY refund scheme and reconstruction beyond planning permission

Dismissed application for closure notice

Repayment supplement payable by HMRC

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