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Landmark Cases in Revenue Law

Landmark Cases in Revenue Law

Name: Landmark Cases in Revenue Law
Brand: Hart Publishing
SKU: 9781509912261
Price: 1387.10 HKD
Availability: InStock
Author: John Snape; Dominic de Cogan
ISBN: 9781509912261

Edited by John Snape · Dominic de Cogan

Hart Publishing January 2019

Specifications

ISBN-13: 9781509912261
Publisher: Hart Publishing
Publication: January 2019
Format: Hardback
Jurisdiction: U.K. ? Countri(es) for reference only

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Paperback

Details

In an important addition to the series, this book explores the 20 cases through which the evolution of the defining principles of revenue law can be traced.

Hallmarks of a landmark case include :-

technical importance;
philosophical depth;
historical significance;
and constitutional significance.

The editors skillfully and thoroughly traverse these criteria in their selection. A stellar team of contributors explores the chosen cases from the perspective of both the real world operation of revenue law and the ideals they reaffirm. This thought-provoking publication enhances the readers' understanding of the discipline.

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

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