Tolley's Tax Cases 2012

This 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 2012, 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.

The new edition includes:

• The book includes summaries of the 2011 Supreme Court decisions in HMRC v Tower Mcashback LLP1 (capital allowances); Davies & James v HMRC (residence); Gaines-Cooper v HMRC (residence) and Scottish Widows plc v HMRC (taxation of life assurance).
• The chapter on ‘Penalties’ has been substantially expanded to cover several important tribunal decisions during 2011 including Verma v HMRC (where Judge Berner criticised HMRC for ‘reliance on a 19th century authority’); Westbeach Apparel UK Ltd v HMRC (online submission of returns) and several decisions by Judge Geraint Jones, who has emerged as a strong critic of HMRC’s imposition of penalties.
• The chapter on ‘National Insurance Contributions’ includes a summary of Judge Williams’ decision in the widely-publicised case of Goldman Sachs International v HMRC