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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.

ECHR and double taxation

Exit charges and freedom of establishment

Failed scheme and negligence

OUR PICK OF THIS WEEK'S CASES

VAT: did a payment to the recipient of a supply qualify as a discount?

Process defects and appeals to the FTT

Witness summons and non-resident witnesses

Partial exemption and special methods

Exempt supplies and the right to a deduction

Effective scheme relating to employee benefits

Ineffective scheme relating to employee benefits

EDITOR'S PICKstar
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