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.

A supplementary student title to Revenue Law - Principles and Practice. This title takes the basic principles of revenue law, analyses them and reproduces extracts from cases, books, journals and reports. Contents includes: The Characteristics of a Good Tax System, Taxation and Human Rights, Categories of Income, Tax Credits, Trusts and Estate Income and Inheritance Tax.

Landmark Cases in the Law of Contract offers twelve original essays by leading contract scholars. As with the essays in the companion volume, Landmark Cases in the Law of Restitution (Hart, 2006) each essay takes as its focus a particular leading case, and analyses that case in its historical or theoretical context. The cases range from the early eighteenth- to the late twentieth-centuries, and deal with an array of contractual doctrines. Some of the essays call for their case to be stripped of its landmark status, whilst others argue that it has more to offer than we have previously appreciated. The particular historical context of these landmark cases, as revealed by the authors, often shows that our current assumptions about the case and what it stands for are either mistaken, or require radical modification. The book also explores several common themes which are fundamental to the development of the law of contract: for instance, the influence of commercial expectations, appeals to 'reason' and the significance of particular judicial ideologies and techniques.

This monograph looks at how tax is intertwined with constitutional law and the state in the UK. 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 problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.

Landmark Cases in the Law of Tort contains thirteen original essays on leading tort cases, ranging from the early nineteenth century to the present day. It is the third volume in a series of collected essays on landmark cases (the previous two volumes having dealt with restitution and contract). The cases examined raise a broad range of important issues across the law of tort, including such diverse areas as acts of state and public nuisance, as well as central questions relating to the tort of negligence. Several of the essays place cases in their historical context in ways that change our understanding of the case's significance. Sometimes the focus is on drawing out previously neglected aspects of cases which have been – undeservedly – assigned minor importance. Other essays explore the judicial methodologies and techniques that worked to shape leading principles of tort law. So much of tort law turns on cases, and there are so many cases, that all but the most recent decisions have a tendency to become reduced to terse propositions of law, so as to keep the subject manageable. This collection shows how important it is, despite the constant temptation to compression, not to lose sight of the contexts and nuances which qualify and illuminate so many leading authorities.

Landmark Cases in Property Law explores the development of basic principles of property law in leading cases. Each chapter considers a case on land, personal property or intangibles, discussing what that case contributes to the dominant themes of property jurisprudence – How are property rights acquired? What is the content of property rights? What are the limits or boundaries of property? How are property rights extinguished? Individually and collectively, the chapters identify a number of important themes for the doctrinal development of property institutions and their broader justification. These themes include: the obscure and incremental development of seemingly foundational principles, the role of instrumentalism in property reasoning, the influence of the law of tort on the scope of property doctrines, and the impact of Roman legal reasoning on the common law of property. One or more of these themes (and others) is revealed through careful case analysis in each chapter, and they are collected and critically explored in the editors' introductions. This makes for a coherent and provocative collection, and ensures that Landmark Cases in Property Law will be lively and essential reading for scholars, practitioners, and all those interested in the development of property principles at law.

Landmark Cases in Land Law is the sixth volume in the Landmark Cases series of collected essays on leading cases (previous volumes in the series having covered Restitution, Contract, Tort, Equity and Family Law). The eleven cases in this volume cover the period 1834 to 2011, although, interestingly, no fewer than six of the cases were decided or reported in the 1980s. The names of the selected cases will be familiar to property lawyers. However, individually, the essays provide a reappraisal of the cases from a wide range of perspectives - focusing on their historical, social or theoretical context, highlighting previously neglected aspects and even questioning their perceived importance. Collectively, the essays explore several common themes that pervade the law of property – the numerus clausus principle, the conclusiveness of registration, the desirability of certainty in the law and the central question of the enforceability of interests through changes in ownership of land. This volume provides a collection of essays that will be of interest to academics, students and practitioners.