Author Description

This is your complete guide to Court and Special Commissioners' decisions relevant to current direct tax legislation. This unique handbook contains concise summaries of over 2,800 tax cases from 1875 right up to the very latest cases including Garnett v Jones (Arctic Systems Ltd), Test Claimants in the Thin Cap Group Litigation v CIR, Mars UK Ltd v Small and William Grant and Sons Distillers Ltd v HMRC. Fully updated to take account of the Income Tax Act 2007, it features a new chapter on 'company liquidation and receivership' which brings together summaries of cases dealing with this important subject. Also, the chapter on the 'Enterprise Investment Scheme' has been substantially amended, with six new subsections, to facilitate rapid identification of relevant precedents and provide easy reference to the revised legislation (ITA 2007, ss 156-257).This authoritative text is the only book of its kind to contain summaries of all important court decisions relevant to direct tax legislation. With chapters arranged in alphabetical order for easy referencing and a comprehensive index, you can find all the answers you require quickly and easily.