Introduction: On the Significance of Revenue Cases John Snape and Dominic de Cogan1. Case of Ship-Money (R v Hampden) (1637): Prerogatival Discretion in Emergency Conditions Michael J Braddick2. Farmer v Glyn-Jones (1903): The Perils of Revenue Practice Chantal Stebbings3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate Residence: An Early Attempt at European Harmonisation John Avery Jones and Johann Hattingh4. Thomas Gibson Bowles v Bank of England (1913): A Modern John Hampden? Martin Daunton5. Great Western Railway Co v Bater (1922): A Question of Classification John HN Pearce6. The Archer-Shee Cases (1927): Trusts, Transparency and Source Malcolm Gammie7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the Family Ann Mumford8. Edwards v Bairstow and Harrison (1955): Fact Finding and the Power of the Courts Anne Fairpo9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A Delphic Pronouncement and a Fundamental Tension Judith Freedman10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient Values, Modern Problems John Snape11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law Dominic de Cogan12. Conservative and Unionist Central Office v Burrell (1981): A Case of Hidden Significance Victor Baker13. Mallalieu v Drummond (1983): Allowable Deductions, Inadmissible Arguments Geoffrey Morse14. Zim Properties Ltd v Proctor (1985): Compromise of Action, Compensation and CGT David Salter15. The Commerzbank Litigation (1990): UK Law, Tax Treaty Law and EU Law Philip Baker16. Pepper v Hart and Others (1992): The Case of the Misunderstood Minister Philip Ridd17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial Prudence, Interfering Busybodies Abimbola A Olowofoyeku18. Barclays Mercantile Business Finance v Mawson (2004): Living with Uncertainty John Vella19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under EU Tax Law Christiana HJI Panayi20. Jones v Garnett (2007): Legal Form, Legal Problem Glen Loutzenhiser

Original analysis by eminent scholars that examine the most important legal cases to date.The Landmark Cases series is an occasional series of volumes which seek to highlight the historical antecedents of what are widely considered to be the leading cases in the common law. These edited volumes feature original archival research by eminent scholars in the field, and are intended to provide a context, or contexts, in which to better understand how and why certain cases came to be regarded as the 'Landmark' cases in any given field.Praise for the series“An interesting read and a valuable addition to the reference literature for [those] who wish to view from a fresh angle the classic textbook cases that they thought they knew very well.”Review of Landmark Cases in Criminal Law in New Journal of European Criminal Law“Beautifully written, nicely produced and just full of intrinsically fascinating material.”Review of Landmark Cases in Family Law in The Law and Politics Book Review“An intriguing pleasure to read.”Review of Landmark Cases in the Law of Contract in Journal of Legal History“A fine example of the kind of historical investigation that should be the foundation of all common law scholarship.”Review of Landmark Cases in the Law of Restitution in King's Law Journal