Author Description

This book contains entries for more than 2.800 tax cases, relevant to current tax legislation, decided up to 1 January 2009. Coverage includes cases on income tax, corporation tax, capital gains tax, inheritance tax, national insurance contributions, petroleum revenue tax and stamp duty land tax. Certain estate duty cases relevant to current legislation are also included. Covered are UK cases in the High Court (or Court of Session) and above, and also relevant decisions of the Privy Council, the European Court of Justice, the European Court of Human Rights, as well as Irish cases which turn on legislation similar to that of the UK.