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WT Ramsay v Commissioners of Inland Revenue (1981) : ancient values, modern problems’
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Snape, J. (2019) WT Ramsay v Commissioners of Inland Revenue (1981) : ancient values, modern problems’. In: Snape, J. and de Cogan, D., (eds.) Landmark Cases in Revenue Law [Edited volume]. Landmark Cases . Oxford: Hart. ISBN 9781509912261
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Official URL: http://www.worldcat.org/oclc/1084351084
Abstract
This chapter provides both a historical context, and a suggested explanation, for the approach taken by Lord Wilberforce in WT Ramsay v CIR, a landmark case on taxes and tax avoidance. The story is, in part, a matter of people and events, in part a history of ideas. After the Introduction, the second section of the chapter opens a window on a wide panorama of the UK in the 1970s, a unitary, rather centralized, state, with a highly-conflictual tax system, and much socio-political violence. Ideas are foremost in the third section, which discusses the arguments about tax policy and large-scale tax avoidance in that decade. How these ideas related to contemporary judicial approaches, especially in Ramsay, and how practising professionals realised or resisted them, are discussed in the fourth and fifth sections. The sixth considers Ramsay's short-term legacy. Putting aside recent readings of Ramsay, and focusing instead on the case in its historical context, is a way of countering over-ambitious claims sometimes made for it. Viewed in these terms, Ramsay seems to involve an early judicial reaching for something like an abus de droit- (or abuse of law) doctrine.
Item Type: | Book Item | ||||||||||||
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Divisions: | Faculty of Social Sciences > School of Law | ||||||||||||
Series Name: | Landmark Cases | ||||||||||||
Publisher: | Hart | ||||||||||||
Place of Publication: | Oxford | ||||||||||||
ISBN: | 9781509912261 | ||||||||||||
Book Title: | Landmark Cases in Revenue Law [Edited volume] | ||||||||||||
Editor: | Snape, J. and de Cogan, D. | ||||||||||||
Official Date: | 2019 | ||||||||||||
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Status: | Peer Reviewed | ||||||||||||
Publication Status: | Published | ||||||||||||
Access rights to Published version: | Restricted or Subscription Access | ||||||||||||
Description: | With Landmark Cases, we were assisted by two other members of our four-person editorial panel: Professor Chantal Stebbings (Exeter) and Dr John Avery Jones (retired judge of the Upper Tribunal (Tax and Chancery Chamber)). Landmark Cases also has Professor Paul Mitchell (UCL) as series editor. |
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