Landmark Cases in Revenue Law

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John Snape (Warwick Law School, University of Warwick, UK) Dominic de Cogan (University of Cambridge, UK)

Landmark Cases in Revenue Law

John Snape (Warwick Law School, University of Warwick, UK), Dominic de Cogan (University of Cambridge, UK)

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English

Hart Publishing
01 October 2020

Taxation & duties law; Corporate tax; Personal tax; Trusts & estates taxation

Series: Landmark Cases

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.

Edited by: John Snape (Warwick Law School University of Warwick UK), Dominic de Cogan (University of Cambridge, UK)
Imprint: Hart Publishing
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 798g
ISBN: 9781509945221
ISBN 10: 1509945229
Series: Landmark Cases
Pages: 576
Publication Date: 01 October 2020
Audience: College/higher education , Primary
Format: Paperback
Publisher's Status: Active

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 Christ’s College, Cambridge.

Reviews for Landmark Cases in Revenue Law

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 people's 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 UK's 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 one's 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 *