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Landmark Cases in Revenue Law: Landmark Cases

Editat de John Snape, Dominic de Cogan
en Limba Engleză Paperback – 30 sep 2020
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.
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Specificații

ISBN-13: 9781509945221
ISBN-10: 1509945229
Pagini: 576
Dimensiuni: 156 x 234 mm
Greutate: 0.79 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Landmark Cases

Locul publicării:London, United Kingdom

Caracteristici

Revenue (including tax) law volume in Hart's successful Landmark Cases series.

Notă biografică

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.

Cuprins

Introduction: On the Significance of Revenue Cases John Snape and Dominic de Cogan1. Case of Ship-Money (R v Hampden) (1637): Prerogatival Discretion in Emergency Conditions Michael J Braddick2. Farmer v Glyn-Jones (1903): The Perils of Revenue Practice Chantal Stebbings3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate Residence: An Early Attempt at European Harmonisation John Avery Jones and Johann Hattingh4. Thomas Gibson Bowles v Bank of England (1913): A Modern John Hampden? Martin Daunton5. Great Western Railway Co v Bater (1922): A Question of Classification John HN Pearce6. The Archer-Shee Cases (1927): Trusts, Transparency and Source Malcolm Gammie7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the Family Ann Mumford8. Edwards v Bairstow and Harrison (1955): Fact Finding and the Power of the Courts Anne Fairpo9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A Delphic Pronouncement and a Fundamental Tension Judith Freedman10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient Values, Modern Problems John Snape11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law Dominic de Cogan12. Conservative and Unionist Central Office v Burrell (1981): A Case of Hidden Significance Victor Baker13. Mallalieu v Drummond (1983): Allowable Deductions, Inadmissible Arguments Geoffrey Morse14. Zim Properties Ltd v Proctor (1985): Compromise of Action, Compensation and CGT David Salter15. The Commerzbank Litigation (1990): UK Law, Tax Treaty Law and EU Law Philip Baker16. Pepper v Hart and Others (1992): The Case of the Misunderstood Minister Philip Ridd17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial Prudence, Interfering Busybodies Abimbola A Olowofoyeku18. Barclays Mercantile Business Finance v Mawson (2004): Living with Uncertainty John Vella19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under EU Tax Law Christiana HJI Panayi20. Jones v Garnett (2007): Legal Form, Legal Problem Glen Loutzenhiser

Recenzii

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.
[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.