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 
  • Case Tables – Alphabetical list of case names with a direct link to each case.
  • Tax Court Cases – Case report plus full text of all non-VAT tax 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 Court Cases – Case report plus full text of all 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 have a BVC citation and date back to 1973.
  • Upper Tribunal – Case report plus full text of all decisions. Contains separate archives for Tax and VAT.
  • Upper Tribunal for Scotland – Case report plus full text of all decisions.
  • First-tier Tribunal – Full text of all decisions with case reports for the important ones. Contains separate archives for Tax and VAT.
  • First-tier Tribunal for Scotland – Full text of all decisions with case reports for the important ones. 
  • GAAR Advisory Panel opinions – Full text of all opinions.
  • Special Commissioners' Decisions – Case report plus full text of all decisions.
  • VAT Tribunal Decisions – All decisions either reported in full or by way of synopsis.

This service is managed by Julie Clift CTA and maintained by the team of Senior Technical Writers 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.