British Tax Cases
The complete tax case reporting service, updated daily with authoritative headnotes for both quick reference and to clarify legal interpretation.
The service reproduces the full text of judgments in tax cases heard in the High Court, Scottish Court of Session, Court of Appeal, Supreme Court (formerly House of Lords), Judicial Committee of the Privy Council and the European Court of Justice.
Decisions of the Upper and First-tier Tribunals are also covered in full.
Each case has a headnote outlining the facts, the decision and the reasons for the decision as well as links to other cases referred to in the case. Pending appeals are highlighted and as a case moves through the various courts it is linked to previous and subsequent hearings.
The service also includes an archive of court cases dating to 1875 and full archives of special commissioners decisions and VAT tribunal decisions.
CCH's unique "Case search" facility enables a case report to be found from just a partial name search. Alternatively CCH's extensive topic indexes (including the highly-regarded Harrison Index to Tax Cases) can be used to find relevant cases.
This 12-month subscription can be accessed online.