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The Resource Landmark cases in revenue law

Landmark cases in revenue law

Label
Landmark cases in revenue law
Title
Landmark cases in revenue law
Contributor
Subject
Language
eng
Summary
This book provides 20 leading revenue law cases in the UK. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. It provides a wide range of fresh perspectives on familiar and unfamiliar decisions. It starts with an introduction on the peculiar significance of case-law in revenue matters
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Snape, J
  • Cogan, D. de
Series statement
Landmark Cases series
http://library.link/vocab/subjectName
  • case law
  • tax revenues
  • tax system
Label
Landmark cases in revenue law
Instantiates
Publication
Contents
  • Introduction: On the significance of revenue cases
  • Snape, J.
  • Cogan, D. de
  • ; p. 1-26
  • 1. Case of Ship-Money (R v Hampden) (1637): Prerogatival discretion in emergency conditions
  • Braddick, M.J.
  • ; p. 27-47
  • 2. Farmer v Glyn-Jones (1903): The perils of revenue practice
  • Stebbings, C.
  • ; p. 49-65
  • 3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate residence: An early attempt at European harmonisation
  • Avery Jones, J.F.
  • Hattingh, J.
  • ; p. 67-90
  • 4. Thomas Gibson Bowles v Bank of England (1913): A modern John Hampden?
  • Daunton, M.
  • ; p. 91-118
  • 5. Great Western Railway Co v Bater (1922): A question of classification
  • Pearce, J.H.N.
  • ; p. 119-138
  • 6. The Archer-Shee Cases (1927): Trusts, transparency and source
  • Gammie, M.
  • ; p. 139-160
  • 7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the family
  • Mumford, A.
  • ; p. 161-180
  • 8. Edwards v Bairstow and Harrison (1955): Fact finding and the power of the Courts
  • Fairpo, A.
  • ; p. 181-200
  • 9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A delphic pronouncement and a fundamental tension
  • Freedman, J.
  • ; p. 201-221
  • 10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient values, modern problems
  • Snape, J.
  • ; p. 223-244
  • 11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law
  • Cogan, D. de
  • ; p. 245-265
  • 12. Conservative and Unionist Central Office v Burrell (1981): A case of hidden significance
  • Baker, V.
  • ; p. 267-287
  • 13. Mallalieu v Drummond (1983): Allowable deductions, inadmissible arguments
  • Morse, G.
  • ; p. 289-307
  • 14. Zim Properties Ltd v Proctor (1985): Compromise of action, compensation and CGT
  • Salter, D.
  • ; p. 309-329
  • 15. The Commerzbank Litigation (1990): UK law, tax treaty law and EU law
  • Baker, P.
  • ; p. 331-349
  • 16. Pepper v Hart and Others (1992): The Ccse of the misunderstood minister
  • Ridd, P.
  • ; p. 351-371
  • 17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial prudence, interfering busybodies
  • Olowofoyeku, A.A.
  • ; p. 373-395
  • 18. Barclays Mercantile Business Finance v Mawson (2004): Living with uncertainty
  • Vella, J.
  • ; p. 397-416
  • 19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC rules under EU tax law
  • HJI Panayi, C.
  • ; p. 417-441
  • 20. Jones v Garnett (2007): Legal form, legal problem
  • Loutzenhiser, G.
  • ; p. 443-466
Extent
xlv, 524 p.
Isbn
9781509912261
Label
Landmark cases in revenue law
Publication
Contents
  • Introduction: On the significance of revenue cases
  • Snape, J.
  • Cogan, D. de
  • ; p. 1-26
  • 1. Case of Ship-Money (R v Hampden) (1637): Prerogatival discretion in emergency conditions
  • Braddick, M.J.
  • ; p. 27-47
  • 2. Farmer v Glyn-Jones (1903): The perils of revenue practice
  • Stebbings, C.
  • ; p. 49-65
  • 3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate residence: An early attempt at European harmonisation
  • Avery Jones, J.F.
  • Hattingh, J.
  • ; p. 67-90
  • 4. Thomas Gibson Bowles v Bank of England (1913): A modern John Hampden?
  • Daunton, M.
  • ; p. 91-118
  • 5. Great Western Railway Co v Bater (1922): A question of classification
  • Pearce, J.H.N.
  • ; p. 119-138
  • 6. The Archer-Shee Cases (1927): Trusts, transparency and source
  • Gammie, M.
  • ; p. 139-160
  • 7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the family
  • Mumford, A.
  • ; p. 161-180
  • 8. Edwards v Bairstow and Harrison (1955): Fact finding and the power of the Courts
  • Fairpo, A.
  • ; p. 181-200
  • 9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A delphic pronouncement and a fundamental tension
  • Freedman, J.
  • ; p. 201-221
  • 10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient values, modern problems
  • Snape, J.
  • ; p. 223-244
  • 11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law
  • Cogan, D. de
  • ; p. 245-265
  • 12. Conservative and Unionist Central Office v Burrell (1981): A case of hidden significance
  • Baker, V.
  • ; p. 267-287
  • 13. Mallalieu v Drummond (1983): Allowable deductions, inadmissible arguments
  • Morse, G.
  • ; p. 289-307
  • 14. Zim Properties Ltd v Proctor (1985): Compromise of action, compensation and CGT
  • Salter, D.
  • ; p. 309-329
  • 15. The Commerzbank Litigation (1990): UK law, tax treaty law and EU law
  • Baker, P.
  • ; p. 331-349
  • 16. Pepper v Hart and Others (1992): The Ccse of the misunderstood minister
  • Ridd, P.
  • ; p. 351-371
  • 17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial prudence, interfering busybodies
  • Olowofoyeku, A.A.
  • ; p. 373-395
  • 18. Barclays Mercantile Business Finance v Mawson (2004): Living with uncertainty
  • Vella, J.
  • ; p. 397-416
  • 19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC rules under EU tax law
  • HJI Panayi, C.
  • ; p. 417-441
  • 20. Jones v Garnett (2007): Legal form, legal problem
  • Loutzenhiser, G.
  • ; p. 443-466
Extent
xlv, 524 p.
Isbn
9781509912261

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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