Welcome to Tax Cases, Croner-i's tax case database.

The links in the panel to the left guide you to the principal components of the service, as follows:

  • Topic Indexes – Topic index for Tax Cases
  • Case Tables – Alphabetical list of case names with a direct link to each case: the list for Tax Cases includes all non-VAT Court cases and Upper Tribunal, First-tier Tribunal and Special Commissioners decisions and the list for VAT cases includes Court cases and Upper Tribunal, First-tier Tribunal and VAT Tribunal decisions for VAT.
  • Tax Cases – Full text of non-VAT judgments heard in the High Court; Scottish Court of Session; Court of Appeal; House of Lords; Supreme Court; Judicial Committee of the Privy Council; and European Court of Justice. The reports are a combination of BTC and TC citations and date back to 1875.
  • VAT Cases – Full text of VAT judgments heard in the High Court; Scottish Court of Session; Court of Appeal; House of Lords; Supreme Court; Judicial Committee of the Privy Council; and European Court of Justice. The reports date back to 1973.
  • Upper Tribunal decisions – All decisions reported in full with headnotes. Contains separate archives for non-VAT and VAT.
  • First-tier Tribunal decisions – All decisions reported in full with headnotes or synopses. Contains separate archives for non-VAT and VAT.
  • Special Commissioners' Decisions – All decisions reported in full with headnotes.
  • VAT Tribunal decisions – All decisions either reported in full or by way of synopsis.


This service is maintained by the team of Senior Technical Editors at Croner-i.

We welcome contact from our customers. If you have a comment on the editorial content of Tax Cases, please click here to email your views to us. We look forward to hearing from you.