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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.

The scope of the FTT’s jurisdiction

Flip-flop II scheme found effective

Deductibility of travel expenses

Retention of a home in the UK and residence

PPR and short periods of occupation

Was a tax on thermal power a tax on electricity?

Monthly penalties and reasonable excuse

Can dividends be emoluments?

Depreciation of goodwill and freedom of establishment

Risk management surveys and the insurance exemption 

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