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Official tax tribunals and courts

Sterling's reviewed authority, acquisition and reuse decision for Official tax tribunals and courts.

Source universe · Acquisition routes

Primary authority · Permitted automated ingestion · Public

Published by The National Archives. Jurisdiction: UK.

What it covers

  • tax cases
  • tribunal decisions
  • court judgments
  • precedent

Publication and history

Judgments are published after hand-down and may receive corrections or replacement files.

The official Find Case Law collection; court coverage varies by court and date and must be shown per record.

Review cadence: Daily. Reliability: Controlling authority.

Acquisition and rights

  • Acquisition: Permitted automated ingestion

  • Licence: Open Justice Licence v2.0

  • Commercial reuse: Source specific review

  • Raw storage: Permitted

  • Derived assertions: Permitted

  • Public use: Attributed derived content

  • Visibility: Public

Use the official API within fair-use limits. The Open Justice Licence permits ordinary reuse, but external indexing and computational analysis require separate permission.

Reuse under the Open Justice Licence with neutral citation and source attribution; judgments require legal relevance review.

Evidence for this decision

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.