Tolley’s Tax Cases 2009

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 find any relevant case...