Author Description

Tolley's Tax Cases 2004 is your complete guide to Court and Special Commissioners' decisions relevant to current direct tax legislation. Covering cases from 1875 to 1 January 2004, Tolley's Tax Cases contains concise summaries of over 2,800 tax cases providing all the essential information you need when dealing with the Inland Revenue. New to Tolley's Tax Cases 2004: Summaries of all 2003 Court decisions and all significant Special Commissioners' decisions relevant to current direct tax legislation A new chapter dedicated to employment and pension income which brings together cases relevant to the provisions of the Income Tax (Earnings and Pensions) Act 2003 A new chapter on Human Rights reviewing the leading tax cases concerning the European Convention of Human Rights Summaries of the Special Commissioners' decisions Set v Robinson and Ball v Robinson in a new chapter covering non-resident entertainers and sportsmenThis 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 r