Author Description

This work contains brief, concise reports of more than 2500 essential court and special commissioners' decisions relevant to UK tax legislation from 1875 to 1 January 2001, including selected European tax cases. It provides analytical commentary on key decisions from 2000. Cases are arranged in subject areas and subjects are arranged alphabetically. The tables included list cases both alphabetically, under the names of both parties, and in order of the relevant legislation.