Landmark Cases in Revenue Law
- Submitting institution
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The University of Warwick
- Unit of assessment
- 18 - Law
- Output identifier
- 12002
- Type
- B - Edited book
- DOI
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- Publisher
- Hart
- ISBN
- 9781509912261
- Open access status
- -
- Month of publication
- -
- Year of publication
- 2019
- URL
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- Supplementary information
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- Request cross-referral to
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- Output has been delayed by COVID-19
- No
- COVID-19 affected output statement
- -
- Forensic science
- No
- Criminology
- No
- Interdisciplinary
- No
- Number of additional authors
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0
- Research group(s)
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- Proposed double-weighted
- No
- Reserve for an output with double weighting
- No
- Additional information
- This book is a closely-edited exploration of the possibilities of revenue law research. It draws out a range of philosophical, historical and constitutional issues in discussions of two-score cases, from the 1637 Case of Ship Money (R v Hampden), on extra-parliamentary levies, through to Jones v Garnett (2007), the famous case in which the possibility was denied of one spouse being taxed on the other's income from an IT-consultancy company. In pushing back the boundaries of revenue law, a subject often seen as technical only, the book transcends technical analysis, to offer innovative discussions on the nature and purpose of revenue law, the relationship between judicial attitudes to statutory interpretation and political change, and the historical background for the requirement that taxes in the UK must be created by statute. The editors, John Snape (Warwick) and Dominic de Cogan (Cambridge University) sought contributions from leading scholars from different disciplines and from both legal practice and the academy, all being colleagues who were well-placed to assess the significance of the various cases under discussion. In the process, the editors were advised by two distinguished tax scholars, John Avery Jones and Chantal Stebbings, who also read and commented, together with the editors, on each contribution. Drafts of a number of the contributions were presented at a workshop at Warwick at a relatively early stage, an experience that enabled the editors and advisers to develop a coherent critical approach, allowing both for the diversity of the contributions and a sharp focus. That focus was further sharpened by the editors' extended (10,000-word) introduction. As the publishers state, 'the book is a thought-provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists'. The book has been positively reviewed and, having sold a high number of copies, it is still selling.
- Author contribution statement
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- Non-English
- No
- English abstract
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