Tuesday, September 24, 2019

Snape, de Cogan and friends on revenue cases

Landmark Cases in Revenue Law, co-edited by John Snape (University of Warwick) and Dominic de Cogan (University of Cambridge) is out with Hart Publishing. From the press:
Media of Landmark Cases in Revenue LawIn 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.
Table of Contents after the jump:
 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

Further information is available here