Landmark Cases in 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."--Bloomsbury Publishing. Foreword Notes and Acknowledgements Contents Table of Cases Table of Legislation Notes on Contributors Table of Abbreviations Introduction: On the Significance of Revenue Cases I. Revenue Law Cases and Fine-Grained Legal Analysis II. Landmark Qualities and Revenue Law Cases III. The Wider Significance of Revenue Law Cases IV. Concluding Comments 1. Case of Ship-Money (R v Hampden) (1637): Prerogatival Discretion in Emergency Conditions I. The Fiscal Context and the King’s Case II. Ship-Money During the 1630s III. R v Hampden IV. The Abolition of Ship-Money 2. Farmer v Glyn-Jones (1903): The Perils of Revenue Practice I. The Case II. An Administrative Landmark III. A Professional Landmark IV. Conclusion 3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate Residence: An Early Attempt at European Harmonisation I. Background II. The London and Kimberley Directors III. Tax in the Cape and the UK IV. The Law V. What Would Savigny Have Made of That? VI. The Real Facts VII. Aftermath Appendix 4. Thomas Gibson Bowles v Bank of England (1913): A Modern John Hampden? 5. Great Western Railway Co v Bater (1922): A Question of Classification I. The Background to the Case II. The Course of the Litigation III. Legislation in the Finance Act 1922 IV. Later Developments 6. The Archer-Shee Cases (1927): Trusts, Transparency and Source I. The Initial Stages of Appeal II. A Subtle Shift in Emphasis III. In the House of Lords IV. Subsequent Controversy V. The Transparent Nature of Trust Interests for Income Tax VI. The Aftermath of Baker VII. Explaining Archer-Shee VIII. Conclusion 7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the Family I. The Mann and Crossman Estates II. The Estate Duty Litigation III. Reasons IV. What Exactly Did Crossman Decide? V. Was there a Judicial Politics to Crossman? VI. Motive? Crossman in the Context of Children, Family and Avoidance VII. Contemporary Reaction to IRC v Crossman VIII. Judicial Reception of Crossman IX. What Happened After Estate Duty? X. A Final Note on ‘Family Values’ XI. Concluding 8. Edwards v Bairstow and Harrison (1955): Fact Finding and the Power of the Courts I. Background II. Progression Through the Courts III. Questions of Fact and Questions of Law IV. Primacy of the Fact-Finding Court V. That Was Then; What Now? VI. Nature of Trade VII. Conclusion 9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A Delphic Pronouncement and a Fundamental Tension I. Introduction II. Capital and Revenue; Accountants and the Courts III. A Landmark Case? IV. Codifying the Rule? V. Odeon Post 1998: Unresolved Tensions VI. Conclusion 10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient Values, Modern Problems I. ‘From Meadow to Mayfair’ II. ‘Not Playing Cricket on the Village Green’ III. ‘Now Much More a Virtue’ IV. ‘Using the Law to Defeat the Law’ V. ‘Not a Tax on Arithmetical Differences’ VI. ‘A Significant Change in the Approach’ VII. Concluding: ‘Theoretical, Not Liberal’ 11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law I. Corporatism II. Organisational Needs of the NFSE III. Tax Grievances IV. The Fleet Street Dispute V. The Decisions VI. The Wider Tax Context 12. Conservative and Unionist Central Office v Burrell (1981): A Case of Hidden Significance I. The Central Office Case II. Historical Background: Corporate Income Tax and its Subjects of Charge III. Unincorporated Associations IV. Partnerships V. Joint Ventures VI. Bodies Corporate VII. United Kingdom Company Law VIII. Conclusion 13. Mallalieu v Drummond (1983): Allowable Deductions, Inadmissible Arguments I. Initial Subjectivity Solution: Conscious Purpose with Incidental Effect II. Subjective Purpose(s) Now to be Objectively Construed III. Applying the Subjective/Objective Test IV. Objective Test of Fact and Law: Framing the Question 14. Zim Properties Ltd v Proctor (1985): Compromise of Action, Compensation and CGT I. Zim Properties II. Post-Zim Properties Cases III. The Introduction of ESC D33 IV. Some Concluding Reflections 15. The Commerzbank Litigation (1990): UK Law, Tax Treaty Law and EU Law I. Background and History of the Litigation II. The UK Approach to Tax Treaty Interpretation: The Decision of Mummery J III. Non-Discrimination Under UK Law and the UK–Germany Double Taxation Convention: The Decision of Nolan LJ IV. Non-Discrimination Under EU Law: The Decision of the European Court of Justice V. Concluding Comments 16. Pepper v Hart and Others (1992): The Case of the Misunderstood Minister I. Introduction II. The Context III. The Proceedings Short of the House of Lords Second Hearing IV. The Background History V. The Argument VI. The Quiet Revolution VII. The Fate of the Exclusionary Rule VIII. Resolution of the Case IX. A Pause for Breath X. The Case of the Missing Construction XI. Aftermath XII. Conclusion 17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial Prudence, Interfering Busybodies I. Two Prime Ministers II. Money Troubles III. The Economics of Purpose IV. Busybody or Not? V. Political and Diplomatic Dramas VI. Whither Overseas Aid? VII. Conclusion 18. Barclays Mercantile Business Finance v Mawson (2004): Living with Uncertainty I. Introduction II. The Questions Addressed in BMBF v Mawson III. The Uncertainty Immediately Preceding BMBF IV. BMBF v Mawson V. The Ramsay Approach Post-BMBF VI. Avoidance and the Financial Sector VII. Conclusion 19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under EU Tax Law I. CFC Rules Under International Tax Law Prior to Cadbury Schweppes II. The Cadbury Schweppes Case III. The Legacy of Cadbury Schweppes: Respected or Tarnished? IV. The Anti-Tax Avoidance Directive"s CFC Provisions: The Demise of Cadbury Schweppes? 20. Jones v Garnett (2007): Legal Form, Legal Problem I. The Pre-Jones v Garnett Landscape II. The House of Lords Decision in Jones v Garnett III. The Aftermath of Jones v Garnett IV. Conclusion Bibliography Index 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