Title: Landmark cases in revenue law /
Authors: Snape, John,; De Cogan, Dominic
Year: 2019
Subjects: Taxation Law and legislation Great Britain Cases.; Taxation Law and legislation; Great Britain
Contents: Case of ship-money (R V Hampden) (1637) : prerogatival discretion in emergency conditions / Michael J Braddick -- Farmer v Glyn-Jones (1903) : the perils of revenue practice / Chantal Stebbings -- De Beers consolidated mines Ltd v Howe (1906) : corporate residence : an early attempt at European harmonisation / John Avery Jones and Johann Hattingh -- Thomas Gibson Bowles v Bank of England (1913) : a modern John Hampden? / Martin Daunton -- Great Western Railway Co v Bater (1922) : a question of classification / John Pearce -- The Archer-Shee cases (1927) : trusts, transparency, and source / Malcolm Gammie -- Commissioners of Inland Revenue v Crossman (1936) : keeping it in the family / Ann Mumford -- Edwards v Bairstow and Harrison (1955) : fact finding and the power of the courts / Anne Fairpo -- Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971) : a delphic pronouncement and a fundamental tension / Judith Freedman-- WT Ramsay v Commissioners of Inland Revenue (1981) : ancient values, modern problems / John Snape -- Cir v National Federation of Self-Employed and Small Businesses (1981) : all grievances converging on tax law / Dominic de Cogan -- Conservative and Unionist Central Office v Burrell (1981) : a case of hidden significance / Victor Baker -- Mallalieu v Drummond (1983) : allowable deductions, inadmissible arguments / Geoffrey Morse -- Zim Properties Ltd v Proctor (1985) : compromise of action, compensation, and CGT / David Salter -- The Commerzbank litigation (1990) : Uk law, tax treaty law, and EU law / Philip Baker -- Pepper v Hart and others (1992) : the case of the misunderstood minister / Philip Ridd -- R V Secretary of State for Foreign and Commonwealth Affairs, ex parte world development movement (1994) : financial prudence, interfering busybodies / Abimbola Olowofoyeku -- Barclays Mercantile Business Finance v Mawson (2004) : living with uncertainty / John Vella-- Cadbury Schweppes and Cadbury Schweppes Overseas (2006) : CfC rules under EU tax law / Christiana Hji Panayi -- Jones v Garnett (2007) : legal form, legal problem / Glen Loutzenhiser.