Full text of reported tax cases decided by the Chancery and the Queen's Bench divisions of the High Court, the Scottish Court of Session, the Court of Appeal, the Supreme Court, the House of Lords (including the Privy Council) and those rulings of the European Court of Justice with a bearing on United Kingdom Taxation.
Select the Cases option to view Tax and VAT cases arranged by the level of court or tribunal. To view British Tax Cases (BTC) and the historic Tax Cases (TC) law reports select the Tax Court Cases option. There are also reports from selected decisions from the VAT Tribunal and Special Commissioners Decisions.
The British Tax Cases content is now part of the Croner-i Tax and Accounting portal (since October 2017). This source was formerly owned by CCH Wolters Kluwer.
Upon clicking the 'CONNECT' button and entering the new Croner-i site for the first time, you need to follow the link to 'register for access'. This is a free registration that you need to do only once. You must register with an email address that ends in either auckland.ac.nz or aucklanduni.ac.nz. Select your own password. If the database responds with an automated message saying that you are already registered (even if you did not register previously) then select the 'Forgotten my password' option, and proceed with resetting your password.
Once you have logged in successfully select the database link to Croner-i Tax and Accounting which is the portal that contains the database sources within the Library's subscriptions. Data sources that are not subscribed do allow you to browse the contents hierarchy but the ultimate paragraph content will be locked and a key symbol in the database pathway indicates that this source is not part of the Library's subscription.
After registering, it is recommended you use the 'Registered users' button. Then enter your Croner-i password (this may not be necessary subsequently, if your browser allows the database cookie to be saved). If the Registered users access no longer works, use the main 'CONNECT' button.