Studies in the History of Tax Law, Volume 11

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Studies in the History of Tax Law, Volume 11

Edited by Peter Harris · Dominic de Cogan
Hart Publishing March 2025

Specifications

ISBN-13
9781509963300
Publisher
Hart Publishing
Publication
March 2025
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Also available as

Hardback

Details

This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories:

  • 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State
  • 2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties), and
  • 3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe

Table of Contents

1. Administrative Regions in the History of Income Tax Law: A Challenging Anachronism
Chantal Stebbings (University of Exeter, UK
University of Cambridge, UK)
2. Aeneas Coffey and the Role of Tax in the Emergence of Modern Whiskey
Dominic De Cogan (University of Cambridge, UK) and Donard De Cogan (University of East Anglia, UK)
3. The Overlooked Majority: The Limits of Whitney v CIR
Richard Thomas (Retired Judge of the First Tier Tribunal (Tax Chamber), UK)
4. From Gladstone to Thatcher: The Shortage of Parliamentary Time in the United Kingdom and the Implications for Tax Legislation – and Beyond
John H N Pearce (Formerly HMRC
Associate of the Institute of Taxation, UK)
5. Viscount Radcliffe (1899–1977)
Philip Ridd (Law Reporter
Formerly Solicitor of Inland Revenue, UK)
6. The Taxation of the Royal Forests of England 1066–1307
Barbara Abraham (Past Master of the Worshipful Company of Tax Advisers, UK)
7. Lord Cave in Singer v Williams (1921) Said '…The Normal Meaning of “Securities” Is Not Open to Doubt. The Word Denotes a Debt or Claim the Payment of Which Is in Some Way Secured.' Is It That Simple?
Victor Baker (Senior Policy Adviser, HMRC, UK)
8. Transition without Change: Taxation by the Irish Free State
Emer Hunt (University College Dublin, Ireland)
9. The OECD Model Tax Convention: Was There a Grand Plan?
John Avery Jones (Retired Judge of the Upper Tribunal Tax and Chancery Chamber, UK
Formerly London School of Economics, UK) and Richard Vann (University of Sydney, Australia)
10. The League of Nations and International Tax in the 1930s
Sunita Jogarajan (University of Melbourne, Australia)
11. Two Decades of Parallels: South Africa's Efforts to Avoid Double Taxation and the Impact of Model Solutions by the League of Nations (1928 to 1946)
Johann Hattingh (University of Cape Town, South Africa)
12. Tax after the American War of Independence: A Consideration of the Federalist and the Anti-Federalist Papers
Jane Frecknall-Hughes (University of Nottingham, UK) and Hans Gribnau (Tilburg University, the Netherlands)
13. Metropolitan Views, Colonial Practices. Tax Policy and Taxation in the Netherlands and Dutch East Indies
Henk Vording (Leiden University, the Netherlands) and Maarten Manse (Leiden University, the Netherlands)
14. The Carter Commission and the Corporate Income Tax in Canada
Robert Raizenne (McGill University, Canada) and Colin Campbell (Western University, Canada)
15. Sir George Grey's Machiavellian Constitutional and Fiscal Reforms in Aotearoa New Zealand, 1845–1875
Michael Littlewood (University of Auckland, New Zealand)
16. The Uneasy Development and Implications of the First Income Tax Law in Modern China: 1912–1937
Yan Xu (University of New South Wales, Australia)
17. The Reception of Roman Tax Law
Reinier Kooiman (University of Amsterdam, the Netherlands)
18. State-Building in Greenland and the Faroe Islands: A Historical (Tax) Exploration of Danish Colonialism
Yvette Lind (Copenhagen Business School, Denmark)
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