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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.

Claim to set EBT scheme aside on grounds of mistake
Whether membership fees exempt from VAT
Fixed income LLP member was self-employed
Accountants did not have duty of care to clients for failed tax schemes
State aid and Belgium excess profits schemeIn P Commission v Belgium and Magnetrol International (Case C- 337/19), the CJEU upheld an appeal by the EC against the EU General Court annulment of the Commissions 2019 decision concerning selective...
Late appeal: principle of effectiveness
Employment-related securities: ‘made available’
Our pick of interesting cases from the last few months, including the recently issued Court of Appeal judgment on mutuality of obligation.
The Court of Appeal provides guidance on mutuality of obligation.
Discovery assessments invalid
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