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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.

Late filing penalty and special circumstances

Confiscation orders and tax

Damages on an undertaking given by HMRC

Was the provision of car breakdown cover a supply of insurance?

The Kittel principle and ‘contra-trading’

Was a pension plan established in the US?

Winding up and the jurisdictions of the Companies court and the FTT

Human Rights Act challenge

New building or extension?

VAT status of booking fees

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