Landmark cases in revenue law / edited by John Snape and Dominic de Cogan; foreword by Lord Walker of Gestingthorpe.

Format:

Book

Contributor:

Snape, John, editor.

De Cogan, Dominic, editor.

Walker of Gestingthorpe, Robert, writer of foreword.

Series:

Landmark cases.

Landmark cases

Language:

English

Subjects (All):

Taxation--Law and legislation--Great Britain--Cases.

Taxation.

Physical Description:

1 online resource (xlv, 524 pages).

Place of Publication:

Oxford : Hart, [2019]

Summary:

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.

Contents:

Case of ship-money (R V Hampden) (1637) : prerogatival discretion in emergency conditions / Michael J Braddick

Farmer v Glyn-Jones (1903) : the perils of revenue practice / Chantal Stebbings

De Beers consolidated mines Ltd v Howe (1906) : corporate residence : an early attempt at European harmonisation / John Avery Jones and Johann Hattingh

Thomas Gibson Bowles v Bank of England (1913) : a modern John Hampden? / Martin Daunton

Great Western Railway Co v Bater (1922) : a question of classification / John Pearce

The Archer-Shee cases (1927) : trusts, transparency, and source / Malcolm Gammie

Commissioners of Inland Revenue v Crossman (1936) : keeping it in the family / Ann Mumford

Edwards v Bairstow and Harrison (1955) : fact finding and the power of the courts / Anne Fairpo

Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971) : a delphic pronouncement and a fundamental tension / Judith Freedman

WT Ramsay v Commissioners of Inland Revenue (1981) : ancient values, modern problems / John Snape

Cir v National Federation of Self-Employed and Small Businesses (1981) : all grievances converging on tax law / Dominic de Cogan

Conservative and Unionist Central Office v Burrell (1981) : a case of hidden significance / Victor Baker

Mallalieu v Drummond (1983) : allowable deductions, inadmissible arguments / Geoffrey Morse

Zim Properties Ltd v Proctor (1985) : compromise of action, compensation, and CGT / David Salter

The Commerzbank litigation (1990) : Uk law, tax treaty law, and EU law / Philip Baker

Pepper v Hart and others (1992) : the case of the misunderstood minister / Philip Ridd

R V Secretary of State for Foreign and Commonwealth Affairs, ex parte world development movement (1994) : financial prudence, interfering busybodies / Abimbola Olowofoyeku

Barclays Mercantile Business Finance v Mawson (2004) : living with uncertainty / John Vella

Cadbury Schweppes and Cadbury Schweppes Overseas (2006) : CfC rules under EU tax law / Christiana Hji Panayi

Jones v Garnett (2007) : legal form, legal problem / Glen Loutzenhiser.

Notes:

Description based on print version record.

Includes bibliographical references and index.

ISBN:

9781509912278

1509912274

9781509912254

1509912258