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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 waiver of a debt and CGT consideration

The staggered payment of an exit charge and EU law

FTT’s jurisdiction on legitimate expectation

Reasonable excuse: agent’s late registration

Was an amendment to a repayment claim a new claim?

Private college entitled to education exemption

Free supplies to staff

Entrepreneurs’ relief for Lloyd’s underwriters

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