In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
Arvustused
Snape and de Cogan frame a book containing classic cases in tax law as a means of understanding the deeply social and political nature of tax law, revenue law, the government, and the peoples interactions in what they hope will be a civilized society. Seeing issues from this more inclusive framing will allow legal scholars to contribute to that desired outcome without unnecessarily narrowing (and thus inevitably distorting) their focus. -- Neil H Buchanan * Jotwell * [ A] full appreciation of the immense effort put in by each of the contributors gradually reveals itself after reading each of the contributions. The book is extensively researched and indexed... This book offers much more than an analysis of leading revenue law cases in the UK... This reviewer thoroughly endorses this book as essential reading to anyone interested in the historical development of the UKs revenue law through the lens of the common law. Furthermore, it is recommended to anyone with an interest in revenue law, especially where the common law operates. It is not a book for reading in a single session; its full impact on ones thinking is only achievable if a reader takes time to reflect upon the implications and insights provided by each of the chapters. This book should be part of the collections of tax practitioners, academics, officials, the judiciary and students with a keen interest in the law, especially those working with, or having an interest in, revenue law. -- Adrian Sawyer, Professor of Taxation, UC Business School, University of Canterbury, New Zealand * British Tax Review *
Muu info
Revenue (including tax) law volume in Hart's successful Landmark Cases series.
Introduction: On the Significance of Revenue Cases
John Snape and Dominic de Cogan
1. Case of Ship-Money (R v Hampden) (1637): Prerogatival Discretion in
Emergency Conditions
Michael J Braddick
2. Farmer v Glyn-Jones (1903): The Perils of Revenue Practice
Chantal Stebbings
3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate Residence: An
Early Attempt at European Harmonisation
John Avery Jones and Johann Hattingh
4. Thomas Gibson Bowles v Bank of England (1913): A Modern John Hampden?
Martin Daunton
5. Great Western Railway Co v Bater (1922): A Question of Classification
John HN Pearce
6. The Archer-Shee Cases (1927): Trusts, Transparency and Source
Malcolm Gammie
7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the
Family
Ann Mumford
8. Edwards v Bairstow and Harrison (1955): Fact Finding and the Power of the
Courts
Anne Fairpo
9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A
Delphic Pronouncement and a Fundamental Tension
Judith Freedman
10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient Values,
Modern Problems
John Snape
11. CIR v National Federation of Self-Employed and Small Businesses (1981):
All Grievances Converging on Tax Law
Dominic de Cogan
12. Conservative and Unionist Central Office v Burrell (1981): A Case of
Hidden Significance
Victor Baker
13. Mallalieu v Drummond (1983): Allowable Deductions, Inadmissible Arguments
Geoffrey Morse
14. Zim Properties Ltd v Proctor (1985): Compromise of Action, Compensation
and CGT
David Salter
15. The Commerzbank Litigation (1990): UK Law, Tax Treaty Law and EU Law
Philip Baker
16. Pepper v Hart and Others (1992): The Case of the Misunderstood Minister
Philip Ridd
17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte
World Development Movement (1994): Financial Prudence, Interfering Busybodies
Abimbola A Olowofoyeku
18. Barclays Mercantile Business Finance v Mawson (2004): Living with
Uncertainty
John Vella
19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under
EU Tax Law
Christiana HJI Panayi
20. Jones v Garnett (2007): Legal Form, Legal Problem
Glen Loutzenhiser
John Snape is Associate Professor of Law at the University of Warwick. Dominic de Cogan is Senior Lecturer in Tax Law, Faculty of Law, University of Cambridge, and Fellow of Christs College, Cambridge.
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