United Kingdom - Appeals in Tax Cases in the United Kingdom
- United Kingdom
- Brian Cleave
- European Taxation, 2009 (Volume 49), No 6
- 1 June 2009
The author, in this article, which has been written primarily for a non-British audience, describes the background to the system of appeals against the actions of the UK tax authorities relating to taxes on income and capital gains, including applications for judicial review and the effect of the rule of stare decisis, the changes taking place in 2009, and the reporting and citation of court decisions in the United Kingdom.