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Tax cases and legislation

On this page you can find articles and books on high profile tax cases and tax legislation.

Featured article

Glencore: first diverted profits tax case heard by a UK court
Tax Planning International European Tax Service, Aug 2017
The Glencore Energy UK Ltd v. Commissioners of HM Revenue & Customs [2017] EWHC 1476 case is the first to go before the courts involving the UK's diverted profits tax.

Featured book

Tax chamber hearings: a user's guide
Claritax Books, 2014
Guide to the practicalities of taking a tax appeal to the First-tier Tribunal.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Useful links

ICAEW

We maintain dedicated pages for the following tax cases:

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

General resources

Appeal to the Tax Tribunal
Introduction to the process of appealing an HMRC decision.

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

Legislation

HMRC Legislation
HMRC's archived list of UK legislation relating to tax and duties.

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.

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 web chat or by email at library@icaew.com.

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