Tolleys Tax Cases 2011

Tolley’s Tax Cases is your complete guide to Court, Special Commissioners’ and First-Tier Tribunal 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 most recent judgements.

Fully updated to take account of all cases up to 1 January 2011, 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. 

New to Tolley's Tax Cases 2011:

• Summaries of all significant 2010 court and tribunal decisions which are relevant to current direct tax legislation. Among the most significant of these are: Gray’s Timber Products Ltd v HMRC (employment income: securities); R (oao Valentines Homes & Construction Ltd) v HMRC (equitable liability); HMRC v Tower Mcashback LLP1 (capital allowances and closure notices); HMRC v Smallwood (residence); R (oao Prudential plc) v Special Commissioner (legal professional privilege) and Sian Williams v HMRC (clothing purchased by an employee).
• Introductory survey discussing the most important decisions reached in 2010.
• The text has been updated to include references to the Corporation Tax Act 2010 and the Taxation (International and Other Provisions) Act 2010. The chapters on ‘Anti-Avoidance’ and ‘Corporation Tax’ have been substantially revised to take account of the changes to the legislation.
• The ‘Construction Industry’ chapter has been expanded with additional coverage of recent cases concerning FA 2004, s 66 (cancellation of registration for gross payment).
• The chapter on ‘Capital Gains Tax’ has been expanded with an additional section on ‘allowable losses’.
• In the chapter on ‘Inheritance Tax’, the section on ‘business property relief’ has been revised to facilitate rapid identification of relevant precedents.

Key benefits of Tolley's Tax Cases Handbook:

• Concise summaries of cases which HMRC are likely to use in argument, including the key points so you don’t have to wade through unnecessary information
• Practical insights into how HMRC is likely to interpret leading cases, from authors who are former HM Inspectors of Taxes
• Chapters are arranged in alphabetical order for easy referencing with a comprehensive index so you can find all the answers you require quickly and easily
• Full references to law reports and cross-references to earlier case law to assist further research