Tolley's Tax Cases 2009 Author:Alan Dolton, Kevin Walton This is your complete guide to Court and Special Commissioners' decisions relevant to current direct tax legislation. This unique handbook contains concise summaries of over 2,800 tax cases from 1875 right up to the most recent judgements. Fully updated to take account of all cases up to 1 January 2009, this authoritative text is the only book o... more »f its kind to contain summaries of all important court decisions relevant to direct tax legislation. With chapters arranged in alphabetical order for easy referencing and a comprehensive index, you can find all the answers you require quickly and easily. The 2009 edition features: an introductory survey discussing the most important decisions reached in 2008, including the controversial recent Ch D decision in Tower Mcashback LLP1 v HMRC; a new chapter on 'Compensation for Loss of Employment' which brings together summaries of all cases relevant to ITEPA 2003, ss 401-416, including cases decided on equivalent earlier legislation; a chapter on 'Close Companies' that has been substantially amended, with new subsections and additional references to legislation, to facilitate rapid identification of relevant precedents; a revised chapter on 'Pension Schemes' that contains summaries of cases which are relevant to the 1988 legislation and to the new pensions tax regime which took effect from 6 April 2006.« less