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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.

Failure of a capital loss scheme

EU law and the amortisation of goodwill in non-resident companies

Discount on stripped coupon security

Tax fraud involving pension funds

What are statutory records?

MTIC fraud and the recovery of input tax

Capital gains on disposals of property

HMRC’s ability to enter into binding agreements

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