Publisher: LexisNexis; paperback 1 379 pages
Tolley’s Tax Cases is as far as I am aware a unique book in that it is a comprehensive digest of reported tax decisions relevant to current legislation from 1875 to 1 January 2009.
The 2009 issue is the 33rd edition and covers more than 2 800 cases over the last 133 years. This includes not only decisions from UKcases but also relevant ones from the EU.
The structure of a book is always important to me and I believe that Tolley’s Tax Cases has got it right for this type of reference work. In addition to a full alphabetical list of cases there is a comprehensive subject index and tables of statutes and statutory instruments.
There is also the usual general index at the back of the book. It should therefore prove easy to...