CASES

The computation of CGT and lost deposits

The offshore transfer of a business and the Halifax principle

‘Repos’ and the loan relationship rules

One-off payment was taxable as income

Fleming claims and uncertain quantum

The exemption for energy saving materials does not comply with EU law

Scope of the fund management exemption

Notification of VAT assessments

  Mr A v HMRC A settlement was not employment earnings Peter N Jackson v HMRC Suspected undeclared takings CJS Eastern v HMRC Reasonable excuse, fixed and variable penalties NK Motors v HMRC The partial exemption and farming business The...

The following is a list of cases reported in Tax Journal for 2015.