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...

"This monograph looks at how tax is intertwined with constitutional law and the state in the UK's history. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and...

"Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas...

This Chapter reviews the law and administration of capital allowances, from the introduction of a general plant and machinery allowance in 1878 to the first few years of operation of the prototype modern system of the Income Tax Act 1945. It is discovered that the period, far from representing...

In this chapter we examine the Board of Referees, an innovative administrative body established in 1915 with the remit of resolving certain questions relating to the assessment of the wartime Excess Profits Duty. The Board is particularly notable for its composition of eminent members of the...