Simon's First-tier Tax Decisions

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Cases

Simon's First-tier Tax Decisions is a full-text series of law reports of selected direct and indirect tax decisions from the Tax Chamber of the First-tier Tribunal.

PDFs of the case reports are available for download for the entire series.

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Some of the content in this title is reproduced under Crown copyright, under various different licensing arrangements. These may include Crown copyright and database right material re-used under the Open Government Licence v3.0 and case law licensed under the Open Justice Licence v1.0 (or any update of such). To view these licences, visit https://caselaw.nationalarchives.gov.uk/open-justice-licence and https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/.

Material derived from the European Institutions is © European Union, 1998-2023 and re-used under the terms of the Commission Decision 2011/833/EU. To the extent that the above licences do not apply, Crown copyright material is reproduced with the permission of the Controller of His Majesty’s Stationery Office and the King’s Printer for Scotland, while Parliamentary copyright material is reproduced with the permission of the Controller of His Majesty’s Stationery Office.

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Contributors

David Milne, KC  Contributor