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Landmark Cases in Revenue Law

Landmark Cases in Revenue Law

  • 作者:
  • 出版商: Hart Publishing
  • ISBN: 9781509912261
  • 出版时间 January 2019
  • 规格: Hardback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
  • Paperback Edition ISBN: 9781509945221
¥1,175.00
发货时间:大约 4-5 weeks
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  • 描述 
  • 大纲 
  • 详细

    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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