Simon's First-tier Tax Decisions
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Formerly known as Simon's Tax Cases Special Commissioners' Decisions, Simon's First-tier Tax Decisions provides the only series of full text reports of selected direct and indirect tax decisions from the First-tier Tribunal (Tax) and is published on a monthly basis with quarterly indices. The monthly parts are republished in a bound volume in March each year, which subscribers receive as part of their subscription together with cumulative tables and index of all decisions reported since the launch of the series (in its current form) in 2009.
Available as part of the LexisLibrary and the Butterworths Taxation Service on CD-ROM.
Please note that the series used to be called Simon's Tax Cases Special Commissioners' Decisions, which ran in that form from 1995 to 2009, and which contained all decisions given by the Special Commissioners' from 1995 until their abolition on 1 April 2009. The last Special Commissioners' Decisions part was published on 11 June 2009.
Selected direct and indirect tax decisions from the Tax Chamber of the First-Tier Tribunal.