McLaughlin's British Tax Library - Tax Insider Professional

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McLaughlin’s Tax Case Library

Read recent tax cases

Access our practical Tax Case Library with over 700 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.

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What is it?
  • An online library with over 700 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
Who is it for?
  • Tax practitioners
  • Tax advisors
  • Accountants
  • Lawyer specialising in tax
What topics do you cover?
  • 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: 761

  • 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

  • Capital Gains Tax

    Capital loss for guarantee was deductible in the tax year of payment

  • Private Residence Relief

    Taxpayer’s Stay At Property Was Insufficient To Make It A ‘Residence’

  • 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.

  • Tax avoidance cases

  • Income tax cases

  • Inheritance tax cases

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  • 761 cases
  • 12 months subscription
  • Monthly updated
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  • 14 day free trial
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