This guide aims to give a brief introduction to the Library's holdings on Tax Law . Please consult the Library Catalogue and the List of Current Serials for complete information on current titles and locations. If you require further assistance please contact us.
Tel (0)20 7862 5790
Katherine Read, December 2015
This Subject Guide only lists a selection of Library resources on Tax Law. To find additional resources you will need to search the Library Catalogue, which covers the complete holdings of the Library. It is possible to search for books, journals and series of law reports by author, title or keyword. Please note it is not possible to search for individual chapters, journal articles or legislation (e.g. individual Acts or SIs).
IALS Library is mainly open access and readers are able to browse the shelves in the main collection. There are two main exceptions to this:
Please request these at the Library Enquiry Desk on the 4th Floor.
For more information on understanding the catalogue record and further guidance on the location of materials please refer to our guide Classmarks and the Location of Resources in the Library.
The Library classifies textbooks either by jurisdiction (GO13, GA2 etc.) or according to subject area, examples of which include Comparative Law (SB), Public International Law (SG) and Private International Law/ Conflict of Laws (SH). Textbooks on Common Law topics for Common Law jurisdictions (Australia, Canada, New Zealand, UK, USA) are shelved in a special section (SJ). All classmark sections have a FOL section for oversize volumes, which is located on the same floor of the Library.
When you are searching the Library Catalogue for books, please note that only the current edition is held on the open shelves or in the Short Loan collection. IALS has a rich collection of previous editions held in the closed basement and these will display a Depository number on the catalogue. Please request previous editions from the Issue & Enquiry Desk on the 4th floor.
UK tax material is shelved at GA2.C.8
International Law tax books are shelved at SG78
EU Tax materials are shelved at GO1.A1.C.8
The following list represents a selection of textbooks on Tax Law. Please check the catalogue records for further information and location:
Brookes, D. Revenue law: Principles and practice. 33rd ed. 2015
Clarke, G. Clarke’s offshore tax planning 22nd ed. 2015
Harris, P. International commercial tax 2010
Harris, P. Corporate tax law: structure, policy and practice 2013
IBFD Online publications (including the following titles)
African tax systems
Bulletin for international taxation
Taxation of companies in Europe
Value added taxation in Europe
Taxation of patent royalties, dividends interest in Europe
Taxation in Latin America
Kessler, J Taxation of non-residents and foreign domiciliaries 2014-2015 13th ed. 2014
Oats, L. & Miller, A. Principles of international taxation 6th ed. 2017
O'Hare, J. & Browne, K. Civil litigation 16th ed. 2013
Panayi, C. European Union corporate tax law 2013
Salter, D & Kerr, J. Revenue law: text and materials on revenue law. 2007
Schwarz, J. Schwarz on tax treaties. 4rd ed. 2015
Schwarz, J. Booth: residence domicile and UK taxation 17th ed.2013
Southern, D. Taxation of loan relationships and derivative contracts. 10th ed. 2017
Spitz, B. & Clarke, G. eds. Offshore Service 2008-
Raad, K. Van Materials on international and EU tax law 2011 Vol. 1 International, Vol. 2 EU
Simon’s Taxes 2008-
Tiley, J. Revenue law 8th ed. 2016
Vogel, K. Klaus Vogel on double taxation conventions 4th ed. 2015
Williams, D. Davies: principles of tax law 7th ed. 2012
IALS Library holds a wide selection of current serial titles on Tax Law from many different jurisdictions. These are located on all floors of the Library. Some titles are only in printed volumes while others or available in both formats. For more detailed help, please refer to the guide on Finding journal articles. The following titles focus particularly on Tax Law but there may be relevant articles in less specialised journals.
British tax cases ( For recent issues see Electronic Resource )
Intertax ( For recent issues see Electronic Resource )
If you are interested in legislation or cases concerning Tax Law issues in specific countries you will need to consult the legislation or law reports for that jurisdiction.
Consult the List of Serials and Library Catalogue to find the general classmark for the country you require. Consult consolidations of legislation, digests or indexes to trace particular acts or cases.
Academic users may also use databases like Lexis/Westlaw to find UK, US, EU or international decisions. For further information please refer to the Electronic Law Library or ask at the Library Enquiry Desk.
Eagle-i is an internet portal maintained and updated by IALS library staff. It allows you to search for quality web resources on Tax Law http://126.96.36.199/dbtw-wpd/textbase/searchEI.htm
A valuable free source is BAILII, the British and Irish Legal information Institute which is based and maintained at IALS. It provides free access to full text UK judgments and legislation on a wide range of subjects including Tax Law and also links to other free World Law databases. Jurisdictions covered in these resources include Commonwealth countries eg. AustLII (Australia) and CanLII (Canada), France, Germany, Italy, the USA and South Africa.
The following represent a sample of the available quality individual web resources on Tax Law:
European Commission. Taxation and Customs Union
Christopher Sykes. Globalex Research Guide on international Tax Law. Published January 2015
HM Revenue and Customs. Business section