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Informationen zum Autor Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law at the University of Cambridge, UK. Photograph courtesy of University of Cambridge. Dominic de Cogan is University Associate Professor in Tax Law, Assistant Director Centre for Tax Law, and Academic Secretary to the Faculty of Law, University of Cambridge, UK. Photograph courtesy of University of Cambridge. Klappentext This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories: 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State; 2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and 3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe. Vorwort This is the 11th volume in Hart’s leading series of books on the history of tax law, exploring important tax issues from both a UK and international perspective. Zusammenfassung This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories: 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State;2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa’s early attempts to address double taxation (tax treaties); and3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe. Inhaltsverzeichnis 1. The Taxation of the Royal Forests of England 1066-1307 Barbara Abraham (Past Master of the Worshipful Company of Tax Advisers, UK) 2. Aeneas Coffey and the Role of Tax in the Emergence of Modern Whiskey Dominic De Cogan (University of Cambridge, UK) and Donard De Cogan (University of East Anglia, UK) 3. Administrative Regions in the History of Income Tax Law: A Challenging Anachronism Chantal Stebbings (University of Exeter, UK) 4. From Gladstone to Thatcher: The Shortage of Parliamentary Time in the United Kingdom and the Implications for Tax Legislation – and Beyond John H N Pearce (Formerly HMRC; Associate of the Institute of Taxation, UK) 5. ‘The normal meaning of securities is not open to doubt’; Viscount Cave in Singer v Williams (1920). Is that right? Victor Baker (HMRC, UK) 6. The overlooked majority: the limits of Whitney v CIR Richard Thomas (First Tier Tribunal, UK) 7. Viscount Radcliffe (1899 - 1977) Philip Ridd (Law Reporter, UK...
