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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.

Legal professional privilege and search warrants

Inaccuracy in an IHT return

Careless inaccuracy in a return

Occupancy restriction

VAT: single supplies of caravans with verandas

Interaction between the BT and GMAC cases

Was the trade conducted on a commercial basis?

What is ‘clothing’?

Agency and exempt supplies

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