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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.

Interaction between EIS relief and CGT relief

Deductible expenses

Gaming machines and the ‘element of chance’

Confiscation orders and discovery assessments

Profits from US LLCs and double tax relief

Payment under a compromise agreement

Was the redemption of vouchers an exempt supply?

Joint application for reference to the CJEU

Did the sale of a new building qualify for zero-rating?

Retrospective legislation was lawful 

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