| Commentary

(3) Law reports

| Commentary

(3)     Law reports

Reports of tax cases often do not appear in the main series of law reports. There are two main series of tax reports. The 'Reports of Tax Cases' (abbreviation 'TC' and now published by the Stationery Office) run from 1875. That series does not report cases until they have finished their journey up the appellate ladder, at which point all the judgments are reported at once; Tax Cases are therefore often rather late in publication. 'Simon's Tax Cases' (abbreviation 'STC' and published by LexisNexis) run from 1973; they are published promptly in weekly parts. 'Simon's Tax

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