The merger of HM Commissioners of Inland Revenue and HM Customs and Excise in 2005 stands out as one of the most instantly recognisable reforms of the UK Civil Service in recent times. A good deal has been written about the consequences of the merger, but we focus in this chapter on the period...

Extended introduction to the volume Landmark Cases in Revenue Law, which introduces the later chapters and examines the wider significance of revenue law cases. For copyright reasons it is not possible to post the PDF here but it can be viewed without charge on the publishers' website under the...