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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.

Were VAT assessments valid?

Tax Journal continues its quarterly review of tax cases, with a look back at the cases that matter most, reported from April to June 2015.

Identifying the recipient of supplies

Partially exempt traders and the attribution of input tax

Discovery assessments and information held by HMRC

Protective assessments and the death of the taxpayer

Investment services input tax partially deductible

Is the supply of a motor caravan the supply of a caravan?

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