11 January 2019

BOOK: John SNAPE and Dominic DE COGAN, eds., Landmark Cases in Revenue Law (Oxford: Hart Publishing, 2019). ISBN 9781509912261, £85.00

(Source: Hart Publishing)

Hart Publishing is publishing a book on landmark cases in UK revenue law.


In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.


John Snape is an Associate Professor of Law at the University of Warwick.
Dominic de Cogan is University Lecturer in Tax Law in the Law Faculty in the University of 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

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