Landmark Cases in Revenue Law

Erscheinungsjahr 2020
ISBN: 978-1-5099-4522-1
Verlag: Hart Publishing

Buch, Englisch, 576 Seiten, Paperback, Format (B × H): 154 mm x 232 mm, Gewicht: 860 g

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.

Autoren/Hrsg.

Snape, John

Cogan, Dominic de

Fachgebiete

• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtsgeschichte, Recht der Antike
• Rechtswissenschaften Steuerrecht

Inhaltsverzeichnis

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

Über Autor(innen)

Cogan, Dominic de
Dominic de Cogan is Professor of Tax and Public Law and Deputy Director of the Centre for Tax Law, and Fellow of Fitzwilliam College, University of Cambridge, UK.

Photograph courtesy of University of Cambridge.

Snape, John
John Snape is Associate Professor of Law at the University of Warwick, UK.

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.