Oxford LibGuides: Tax law: Cases & investigations

Tax cases & Law Reports

Lexis+ UK
For online access from a device outside the University network or via eduroam, please follow https://plus.lexis.com/uk/xhome?federationidp=RXVSX459307

As well as general reports eg All ER, the Law Reports, & TLR, has Simon's First-tier Tax Decisions, Simon's Tax Cases & Special Commissioners' Decisions, Upper Tribunal (Tax and Chancery) Transcripts: Financial Services, VAT Tribunal Reports & VAT Tribunal Decisions (1973 to 1 April 2009).
Alternative names:Lexis ; LexisLibrary ; Lexis Library ; Lexis International

Lexis+ includes extensive primary and secondary legal materials from the UK, EU, USA and many other jurisdictions. It is the only online source for the full text of the All England Law Reports and Halsbury’s Laws. International content can be accessed by following the “International” link on the home page. UK legal news and newspapers are also included
IBFD - Tax Research Platform
Alternative name: International Bureau of Fiscal Documentation

Portal to materials in cross-border taxation. Includes International VAT Monitor.
vLex Justis
Includes CCH's British Tax Cases, CCH British VAT Cases, CCH Special Commissioners' Decisions.
vLex Justis offers access to a range of law reports, transcripts and legislation from the UK, Ireland, Australia, New Zealand, Canada, the Caribbean, and the EU. For UK case research it has extensive information relating to where cases have been cited, etc including a precedent map.

In addition it includes the full text of the following: Aspinall's Maritime Law Cases, English Reports, State Trials, CCH Tax Cases, Immigration Appeal Reports, Inquest Law Reports, Mental Health Reports, Session Cases Archive, Irish Reports & Digest, Jersey Law Reports, Bermuda Law Reports, Cayman Islands Law Reports, The Singapore Law Reports, and the International Law Reports. Also included in the service is Justis Human Rights.

To access personalisation features please set up an individual profile on the platform using a unique id and password.

Please note that apart from the titles listed above, vLex Justis includes some abstracted materials for which you will need to refer to other online services or hard copy to obtain the full text.

vLex Justis includes content formerly available via JustisOne.
Westlaw Edge UK
Alternative name: West Law UK ; Westlaw UK

Westlaw is provided through a generous donation by Weil Gotshal & Manges LLP
Westlaw is a large database of UK, US and international legal materials including cases, legislation and journal articles.
Coverage:
•UK statutes, statutory instruments and law reports
•England and Wales law reports
•US federal and state legislation and law reports
•Australian federal and state legislation and law reports
•Canadian federal and state legislation and law reports
•Hong Kong SAR law reports and laws
•European Union legislation and law reports
•UK and US law journals and texts
•Common Law Library and over 200 books published by Sweet & Maxwell (Thomson Reuters)
Because of licencing restrictions this database is not available to "Walk-in" users of the library.
BAILII
OA source of transcripts (not reports) of courts and tribunals in UK and Ireland
Alternative names: British and Irish Legal Information Institute ; British & Irish Legal Information Institute

Free access to British and Irish judgments. General coverage starts mid 1990s, though earlier key judgments are also included. Bailii also includes a subject arrangement of judgments. The judgments are transcripts and do not include arguments of counsel or headnotes. For a wider selection of Law Reports please see Justis, Lexis or Westlaw.
Find Case Law - Judgments and decisions from 2003 onwards
Free access to judgments and decisions of United Kingdom courts and tribunals. As of June 2023 coverage is of decisions from the superior courts of record – the Supreme Court, the Court of Appeal, the High Court, and the Upper Tribunals – and from 2003 onwards. The decisions are provided in the form of transcripts of judgments only: they do not include arguments of counsel nor headnotes. Holders of an Oxford SSO are reminded that Westlaw Edge UK, Lexis + UK and i-law are the subscription databases which provide them with published reports of UK judgments.

Tax Tribunals (UK)

Appeal to the Tax Tribunal
Explanation on official website.
Courts and Tribunals : Judgments
Official search sceen
Tax tribunal: lead case appeals
Official website Details of appeals which have been chosen by the tax tribunal as lead cases, where there are a number of similar appeals.
Upper Tribunal (Tax and Chancery Chamber) decisions
Part of HM Courts & Tribunals official website.
Decisions of Tribunals database
Official website. Decisions prior to April 2003 not available by search available via categories:
VAT | Special Commissioners | Customs Duties | Excise Duties | Insurance Premium Tax | Landfill Tax

The websites of tax chambers can often be a source of transcripts of leading tax cases

Field Court Tax Chambers: Cases
Free resource. Transcripts of cases in which barristers from this set featured
Gray's Inn Tax Chamber cases
Free resource. Transcripts of cases in which barristers from this set featured.
Pump Court Tax Chambers judgments & decisions
Free resource. Transcripts of cases in which barristers from this set featured.

Finding foreign tax judgments

The following may be worth trying - but put no great trust in machine produced translations.

Transfer Pricing Case Law and Guidelines
TPcases.com provides a free and fully searchable database of international transfer pricing and tax avoidance case laws, news, guidelines, investigations and country profiles.
more...less...
Case laws are provided in full length and for all content not originally published in English an optional “machine” translation of the text is available.

Investigations

Guidance HMRC's criminal investigation policy
Official website. Updated.

EU tax cases

EU case law list
Official website of EC's Taxation and Customs Union DG This section provides links to an annual list of Court cases in the field of, or of particular interest for, direct taxation, Commission decisions on Tax and Customs Infringements, an
Archive of cases before 2017 as well as more information on Infringement Procedures
Curia : search screen (EU court judgments)
Official website Database for EU case law since 17/06/1997. Allows choice of all courts, or Court of Justice, General Court or Civil Service Tribunal separately.
For earlier caselaw, see EUR-Lex
EUR-Lex
Official legal information database of the EU. A multilingual database of EU documentation, hosted on Europa. Sector 6 covers case law
IBFD Tax Research Platform (EU law)
Requires Oxford SSO. Click on the Start your research button. Deselect All then click beside EU Law. To search just case law Deselect All then click beside ECJ Case Law.