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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.

Customs duty classification of mastectomy bra

CFC and dividend group litigation: outstanding issues

In European Commission v UK (C-172/13) (3 February 2015), the CJEU found that the UK legislation on cross-border group relief complies with EU law principles.

Tax penalties and the Bill of Rights

Was the supply of pilot training a supply of services?

MTIC fraud and knowledge of the taxpayer

DIY builder scheme and planning permission

Effect of an unlawful extension to a block

Deductibility of forex losses

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