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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.

Pension schemes: charge to tax on loss of approval

Hire purchase companies and the attribution of input tax

Discontinuance of a trade at the end of a period

Bank shareholder can be an institutional investor

Cancellation of CIS registration

Place of supply (old rules)

Bitcoin exchange transactions

Medical care provided by subcontractors

Insurance provided with car hire was separate supply.

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