Simon's Weekly Tax Service Full Subscription: Cases and Intelligence
ISBN13: SWTF
Latest Release: April 15, 2024
Publisher: LexisNexis Subscriptions
Country of Publication: UK
Format: Issues & Bound Volumes
Subscription Type: Annual Subscription
Domestic Renewal Price: £2944.00
Overseas Renewal Price: £2944.00
Usually despatched in 1 to 3 weeks.
Simon's Tax Cases is offered to subscribers together with Simon's Weekly Tax Intelligence as an integral part of Simon's Weekly Tax Service, but is so designed that it can be used as an independent series of law reports.
Reports are issued, in the Weekly Tax Service, in the form of loose parts punched for insertion in the relevant binders. During the course of the year, the loose parts so filed build up into a full volume of reports covering all tax cases for that year. The index supplement, which provides a complete guide to the cases reported and statutory provisions considered during the course of the year, and includes a subject index, is replaced every five weeks and subscribers should therefore remove and discard previously issued index supplements when a new one is published. At the end of the year, subscribers will be issued with a 'transfer binder' into which the loose parts for that year, after removal from the loose-leaf binder, should be filed.
In recent years, a bound volume has been published in September, in which the cases reported in the first half of that year are republished. In March of the following year, subscribers receive a bound volume in which the cases for the second half of the preceding year are republished (replacing the loose parts), as well as a separate Cumulative Tables and Index containing tables and a subject index to all the volumes published so far. Each bound volume retains the pagination of the loose parts so that page references to cases will remain valid.
Subscribers should note that occasional errors that occur in the weekly parts are corrected in the bound volume. In the case of any discrepancy between the weekly parts and the bound volume, the bound volume is definitive.
The following features of the reports should be noted. Judgements are published in full within as short a time as possible of the decision being given. In the case of English and Welsh cases, they are seen by the judges before incorporation into the bound volume. All statutory references and extracts from other cases that are set out in the judgements are rigorously checked for accuracy.
The series includes reports of all tax cases decided in the Supreme Court, Court of Appeal, High Court, the courts of equivalent status in Scotland and Northern Ireland, and the Tax and Chancery Chamber of the Upper Tribunal, as well as reports of those decisions of the Privy Council, Court of Justice of the European Union and European Court of Human Rights that are relevant to United Kingdom tax law.
The scope of the series includes cases on:
income and corporation tax
aggregates levy
air passenger duty
capital gains tax
climate change levy
customs and excise duties
inheritance tax
insurance premium tax
landfill tax
national insurance contributions
petroleum revenue tax
stamp taxes
and value added tax
The reports are presented in a form which is familiar to practitioners. In particular, the headnotes are drafted so as to give a clear and succinct summary of the material facts and the principle of law applied by the court in reaching its decision. The reports also include notes cross-referring to the relevant passages of Simon's Taxes, De Voil Indirect Tax Service, Foster: Inheritance Tax, the Yellow & Orange Tax Handbooks, Halsbury's Statutes and Halsbury's Laws or other works of authority and, where appropriate, indicating any subsequent amendment, repeal or re-enactment of the statutory provisions on which the case turns.
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