Landmark Cases in Revenue Law

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.

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.

• Introduction: On the Significance of Revenue Cases John Snape and Dominic de Cogan1. Case of Ship-Money (R v Hampden) (1637): Prerogatival Discretion in Emergency Conditions Michael J Braddick2. Farmer v Glyn-Jones (1903): The Perils of Revenue Practice Chantal Stebbings3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate Residence: An Early Attempt at European Harmonisation John Avery Jones and Johann Hattingh4. Thomas Gibson Bowles v Bank of England (1913): A Modern John Hampden? Martin Daunton5. Great Western Railway Co v Bater (1922): A Question of Classification John HN Pearce6. The Archer-Shee Cases (1927): Trusts, Transparency and Source Malcolm Gammie7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the Family Ann Mumford8. Edwards v Bairstow and Harrison (1955): Fact Finding and the Power of the Courts Anne Fairpo9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A Delphic Pronouncement and a Fundamental Tension Judith Freedman10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient Values, Modern Problems John Snape11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law Dominic de Cogan12. Conservative and Unionist Central Office v Burrell (1981): A Case of Hidden Significance Victor Baker13. Mallalieu v Drummond (1983): Allowable Deductions, Inadmissible Arguments Geoffrey Morse14. Zim Properties Ltd v Proctor (1985): Compromise of Action, Compensation and CGT David Salter15. The Commerzbank Litigation (1990): UK Law, Tax Treaty Law and EU Law Philip Baker16. Pepper v Hart and Others (1992): The Case of the Misunderstood Minister Philip Ridd17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial Prudence, Interfering Busybodies Abimbola A Olowofoyeku18. Barclays Mercantile Business Finance v Mawson (2004): Living with Uncertainty John Vella19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under EU Tax Law Christiana HJI Panayi20. Jones v Garnett (2007): Legal Form, Legal Problem Glen Loutzenhiser