• “Landmark Cases in Revenue Law” – lots of familiar names (both cases and contributors)

    About Landmark Cases in Revenue Law

    Order online at www.hartpublishing.co.uk – use the code CV7 at the checkout to get 20% off your order!

    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.

    Editors: 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

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