McLaughlin’s Tax Case Library
Read recent tax cases
Access our practical Tax Case Library with over 900 easy-to-read tax case summaries. Each tax case is simply and clearly explained to ensure you can confidently apply the rulings to your clients.
- An online library with over 1000 searchable tax cases
- Summaries of recent and important tax cases
- Primarily written by direct tax expert Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP
- Background and decisions of each case concisely explained
- New case summaries added each month
- Interactive library with search, share and bookmark options
- Tax practitioners
- Tax advisors
- Accountants
- Lawyer specialising in tax
- All areas of taxation
- Rulings from both the First Tier Tribunal and the Upper Tribunal, as well as the Courts.
- Common types of tax cases featured are:
- Capital Gains
- Employment
- Corporation
- Income
- Inheritance
- Property
- And over 50 more areas
Total articles in the library: 1387
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Compliance
Incorrect property expenses claims were not careless for discovery assessment purposes
Taxpayer’s ‘involuntary’ self-assessment registration was a special circumstance in late filing penalty appeal
Appeal Against Late Filing Penalties Allowed As HMRC Could Not Prove That Filing Notices Were Sent
HMRC could make successive different discoveries in relation to the same tax liability
Penalties: Uncertainty About Whether Receipt Was Taxable Represented Special Circumstances
Taxpayer’s payment of tax liability by instalments was not a reasonable excuse for late payment
Discovery Assessments Were Not Validly Made
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Capital Gains Tax
Capital loss for guarantee was deductible in the tax year of payment
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Private Residence Relief
Taxpayer’s Stay At Property Was Insufficient To Make It A ‘Residence’
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Reliefs
Entrepreneurs’ Relief : Company was not the taxpayer’s personal company as ‘issued share capital’ condition not met
Affordable database of UK tax cases for professionals
Our extensive database is regularly updated to report important rulings in full, meaning you'll always have the information you need to hand.
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Tax avoidance cases
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Income tax cases
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Inheritance tax cases
/ year
1387 cases- 12 months subscription
- Monthly updated
- Favourite cases
- Share cases
- Browse similar cases
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- 90 day money back guarantee
- No minimum tie ins
