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.

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