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A comprehensive digest of court decisions relevant to current tax legislation (income tax, corporation tax, capital gains tax, inheritance tax and petroleum revenue tax), from 1875 to 1 January 1993. This 1993 edition features summaries of all decisions handed down in 1992 in the House of Lords, Court of Appeal, High Court and Court of Session relevant to current direct tax legislation. There is also an analytical commentary on these decisions - including the House of Lords decisions in Pepper v Hart, Woolwich Building Society v CIR, and Ensign Tankers (Leasing) Ltd v Stokes. The chapter on capital gains tax has been fully revised to take account of the Taxation of Chargeable Gains Act 1992. The contents of the book includes concise Summaries of over 2500 cases (including Privy Council and Irish decisions as well as UK decisions). Part 1 deals with general matters relevant to income and corporation tax, and contains chapters such as "Anti-avoidance", "Schedule E" and "Settlements". Part 3 deals woth cases concerning Schedule D Cases I and II, and is divided into 11 chapters under headings such as "Basis of Assessment" and "Whether a Trade is Being Carried On". The last part deals with Capital Gains Tax, Inheritance Tax and Petroleum Revenue Tax.
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