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Published under the direction of the Board of the Inland Revenue, the Reports of Tax Cases are the only official reports issued by government authority in the area of tax and revenue law covering decisions of the High Court, Court of Appeal, House of Lords, Court of Session, Court of Appeal in Northern Ireland on issues relating to income tax, corporation tax, capital gains tax, inheritance tax and stamp duty. The bound volume set, available only through LexisNexis, is an exact facsimile of the parts issued by The Stationery Office.
The full bound volume set of Simon’s Tax Cases volumes from 1973 to date comprises reports of tax cases decided in the courts of the United Kingdom, as well as the Upper Tribunal (Tax and Chancery Chamber), the Court of Justice of the European Union and the European Court of Human Rights.