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This tax tracker tool displays the current status and most recent developments of direct tax cases being heard by the Upper Tribunal (UT), the Court of Appeal, the Court of Session, the Supreme Court and the EU Court of Justice as at 9 December 2024. It is updated on a rolling monthly basis.

The tracker is split into three parts:

1. •

   Cases subject to an appeal

2. •

   Cases potentially subject to an appeal, and

3. •

   Finalised tax cases

Recent updates are shown below in bold.