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Tax cases and legislation

On this page you can access a range of articles, books and online resources providing quick links to information on high profile tax cases and tax legislation.

What's on this page?

  • Useful links: cases, general resources, legislation, commentary
  • Online articles
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured article

UK- HMRC on the naughty step
Tax Planning International Indirect Taxes, July 2014, p.6-8
In a recent decision, the First-tier Tribunal has barred HMRC from taking any further part in a VAT test case because it had failed to comply with an 'unless' order. Article discusses the implications of this development. To request a copy of this article please contact the Library.

Featured book

Tax chamber hearings: a user's guide
Gordon, K. (Claritax Books, 2014, 277 pages)
The book provides "a thorough, user-friendly guide to the practicalities of taking a tax appeal to the First-tier Tribunal." To borrow this book please contact the Library.

Useful links

ICAEW

Tax Faculty
The faculty is the voice of ICAEW on tax. It offers technical publications and newsletters, guidance notes, thought leadership, events and seminars and supports an online community of tax professionals.

Cases

See our separate pages for the following high profile tax cases:

You can find details of articles and books we hold on other prominent cases (such as the Gaines-Cooper case) through our online catalogue.

General resources

First-tier Tribunal (Tax)
The tribunal website provides a decisions databases with access to all decisions since April 2003.

Gray's Inn Tax Chambers
Gray's Inn Tax Chambers provide online summaries of each judicial decision in which a member of Gray's Inn Chambers has appeared.

Pump Court Tax Chambers
Judgement file for decisions in which a member of Pump Court Tax Chambers has appeared.

Legislation

Legislation.gov.uk
Official government archive of enacted UK legislation.

HMRC Legislation
HMRC maintained list of UK legislation relating to tax and duties.

UK Statute Law Database
The official online database of primary legislation in the UK and provides access to the full text of tax legislation.

Commentary

Length of tax legislation as a measure of complexity
Paper published by the Office of Tax Simplification in April 2012 using the number of pages in Tolley's Yellow and Orange books as a simple guide. This is part of a tax complexity project carried out by the Office of Tax Simplification and HM Treasury.

Online articles

The ICAEW Library & Information Service provides access to a range of articles in full text from leading business, finance and management journals. This resource is available to ICAEW members, ACA students and other entitled users.

You will need to be logged-in to the website to access the full range of articles available online.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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