Landmark Cases in Revenue Law
Erschienen am 10. Januar 2019
Buch
Hardcover
576 Seiten
978-1-5099-1226-1 (ISBN)
Beschreibung
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.
Rezensionen / Stimmen
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 *Weitere Details
Reihe
Sprache
Englisch
Verlagsort
Oxford
Großbritannien
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Für höhere Schule und Studium
Maße
Höhe: 236 mm
Breite: 164 mm
Dicke: 38 mm
Gewicht
1000 gr
ISBN-13
978-1-5099-1226-1 (9781509912261)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
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John Snape | Dominic de Cogan
Landmark Cases in Revenue Law
E-Book
01/2019
1. Auflage
Hart Publishing
60,99 €
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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.
Dominic de Cogan is Senior Lecturer in Tax Law, Faculty of Law, University of Cambridge, and Fellow of Christ's College, Cambridge.
Inhalt
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 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