TOLLEY'S TAX CASES 2014
A comprehensive digest of reported tax decisions relevant to current legislation from 1875 to 1 January 2014
By Alan Dolton and Kevin Walton
ISBN: 978 0 7545 4945 1
"MINNOWS versus SHARKS -- THE CASES ARE REAL!"
CONCISE SUMMARIES OF OVER 3,500 TAX AUTHORITIES REPORTED SINCE 1875
An appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers
Now in its 38th edition, this book is highly regarded as a comprehensive and reliable reference to tax case authorities. This latest annual edition is now out there once again via Tolley (of course), a member of the LexisNexis Group worldwide. If you're a tax lawyer, accountant, or tax consultant in any capacity, you need it.
Published in handy paperback format, the book contains within its 1,700 pages, more than 3,500 cases decided up to 1st January 2014, all relevant to current tax legislation. Not only that, there are 'postscripts' pertaining to later decisions which have been added where possible and relevant -- plus, almost 320 pages of tables of cases, statutes and other reference material.
The authors, Alan Dolton and Kevin Walton, both former HM Inspectors of Taxes, have provided concise summaries of cases which HMRC are likely to use in support of arguments. For those seeking practical insights into how HMRC are likely to interpret specific cases, this book is a particularly useful tool.
As you would expect, this edition contains a substantial amount of new material, particularly concerning the most significant 2013 court and tribunal decisions. The most important decisions reached in 2013 are discussed specifically in the introductory survey. There have been a number of important additions and amendments to specific chapters, including those covering 'Corporation Tax', 'European Law', 'Penalties' and 'Trading Receipts.'
Yes, this volume is an indisputably reliable work of reference and a real time-saver for practitioners. But delve more closely into its contents and it emerges as a compendium of dispute, resolution and outcome reflective of the times we live in, as well as the realities of the law.
Take for example, the c.1981 case [22.179] of the school teacher who voluntarily attended parents' evening meetings at her school. The Revenue assessed her mileage allowance and she appealed. Walton J's judgment, in summary, was that the payment was a reimbursement of expenses and not an emolument.
However, the judgment (for those who consider that tax is no laughing matter) included the observation that 'the Crown spends so much time and effort persecuting minnows that it is small wonder it has no energy left to pursue the real sharks'.
Be that as it may, busy and hard-pressed practitioners will appreciate the insightful commentary this book delivers throughout and the fact that it is easy to use. As the two authors point out, the book provides three ways of obtaining the information required: the detailed contents list at the beginning (as well as the contents lists which head individual chapters)... the extensive table of statutes... and the general subject index at the back.
As for coverage, the book includes cases pertaining to income tax, corporation tax, capital gains tax, inheritance tax, national insurance contributions, petroleum revenue tax and stamp duty land tax and more.
Cases relating to value added tax are the subject of a separate volume, 'Tolley's VAT Cases.' Tax specialists will definitely need both volumes.