Tolley's Tax Cases 2025

Why should you buy Tolley's Tax Cases 2025

Tolley's Tax Cases is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day. This offers an important historical context to current tax legislation. The new edition is alphabetically arranged with a comprehensive index to ensure you locate accurate answers immediately.

Summaries of all significant 2024 court and tribunal decisions which are relevant to current direct tax legislation. These include the following:
• European Court of Justice decisions in EU Commission v Ireland and UK v European Commission (EU state aid)
• Supreme Court decisions in Centrica Overseas Holdings Ltd (management expenses) and Professional Game Match Officials Ltd(IR35)
• Court of Appeal decisions in Altrad Services Ltd (capital allowances), BlueCrest Capital Management LP (partner incentivisation plan), Clipperton (dividend replacement scheme), Marano (penalties) and JTI Acquisition Company (2011) Ltd (unallowable purpose)
• Decisions of the Upper Tribunal in Coconut Animated Island Ltd (seed enterprise investment scheme), Outram (deliberate behaviour), Trustees of the P Panayi Accumulation and Maintenance Trusts 1-4 (exit charges), Seghal (remittance basis) and Suterwalla (SDLT mixed use)
• First-tier Tribunal decisions in Demetriou (business property relief), Grint (sale of occupation income), Janet Bray Ltd (reasonable care), Putney Power Ltd (commencement of trade) and Stage One Creative Services Ltd (research and development)
• Introductory list of all newly added cases by court/tribunal.