Studies in the History of Tax Law, Volume 9

Studies in the History of Tax Law, Volume 9
Author: Peter Harris
Publisher: Bloomsbury Publishing
Total Pages: 837
Release: 2019-09-19
Genre: Law
ISBN: 1509924957

These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.

An English Tradition?

An English Tradition?
Author: Jonathan Duke-Evans
Publisher: Oxford University Press
Total Pages: 465
Release: 2023-01-26
Genre: Fairness
ISBN: 0192859994

For hundreds of years English people have claimed that fair play is at the core of their national identity. Jonathan Duke-Evans looks at the history of fair play in Britain from earliest times to the present, asking whether it is in fact a British, or alternatively an English, characteristic at all - and if so, whether fair play still matters today? In An English Tradition?, Jonathan Duke-Evans explores the origins of the idea of fair play, tracing it back to the classical world and the Dark Ages, and finding its genesis deep within England's social structure. Charting its early development through both the tales of chivalry and the stories of popular legend, the book shows how fair play manifested itself in literature, the law, the Christian religion, and the family. It examines the way in which fair play was conceived during the ages of slavery and empire, and it proposes a new account of the birth of modern sport in the encounter between age-old popular games and the Victorian cult of amateurism. Taking in the Scottish, Irish, and Welsh manifestations of fair play, Duke-Evans offers contrasts and comparisons from cultures all around the world, and suggests new perspectives on the relevance of fair play in the twenty-first century.

The Official History of Criminal Justice in England and Wales

The Official History of Criminal Justice in England and Wales
Author: Paul Rock
Publisher: Routledge
Total Pages: 580
Release: 2019-04-30
Genre: History
ISBN: 0429892187

Volume II of The Official History of Criminal Justice in England and Wales traces, for the first time, the genesis and early evolution of two principal institutions in the criminal justice system, the Crown Court and the Crown Prosecution Service. This volume examines the origins and shaping of two critical institutions: the Crown Court, which rose from the ashes of the Courts of Assize and Quarter Sessions; and the Crown Prosecution Service which replaced a rather haphazard system of police prosecuting solicitors. The 1971 Courts Act and the 1985 Prosecution of Offences Act were to reconfigure the architecture of criminal justice, transforming the procedures by which people were charged, prosecuted and, in the weightier cases demanding a judge and jury, tried in the criminal courts of England and Wales. One stemmed from a crisis in a medieval system of travelling justices that tried people in the wrong places and for inadequate lengths of time. The other was precipitated by a scandal in which three men were wrongly convicted for the murder of a bisexual prostitute. Theirs is an as yet untold history that can be explored in depth because it is recent enough, in the words of Harold Wilson, to have been ‘written while the official records could still be supplemented by reference to the personal recollections of the public men who were involved’. This book will be of much interest to students of criminology and British history, politics and law.

Commentaries on the Laws of England, Volume 2

Commentaries on the Laws of England, Volume 2
Author: William Blackstone
Publisher: University of Chicago Press
Total Pages: 568
Release: 2015-07-14
Genre: Law
ISBN: 022616294X

Sir William Blackstone's Commentaries on the Laws of England (1765-1769) stands as the first great effort to reduce the English common law to a unified and rational system. Blackstone demonstrated that the English law as a system of justice was comparable to Roman law and the civil law of the Continent. Clearly and elegantly written, the work achieved immediate renown and exerted a powerful influence on legal education in England and in America which was to last into the late nineteenth century. The book is regarded not only as a legal classic but as a literary masterpiece. Previously available only in an expensive hardcover set, Commentaries on the Laws of England is published here in four separate volumes, each one affordably priced in a paperback edition. These works are facsimiles of the eighteenth-century first edition and are undistorted by later interpolations. Each volume deals with a particular field of law and carries with it an introduction by a leading contemporary scholar. Introducing this second volume, Of the Rights of Things, A. W. Brian Simpson discusses the history of Blackstone's theory of various aspects of property rights—real property, feudalism, estates, titles, personal property, and contracts—and the work of his predecessors.

English Historical Documents

English Historical Documents
Author: W.D. Handcock
Publisher: Taylor & Francis
Total Pages: 1042
Release: 2024-11-01
Genre: History
ISBN: 1040279511

English Historical Documents is the most ambitious, impressive and comprehensive collection of documents on English history ever published. An authoritative work of primary evidence, each volume presents material with exemplary scholarly accuracy. Editorial comment is directed towards making sources intelligible rather than drawing conclusions from them. Full account has been taken of modern textual criticism. A general introduction to each volume portrays the character of the period under review and critical bibliographies have been added to assist further investigation. Documents collected include treaties, personal letters, statutes, military dispatches, diaries, declarations, newspaper articles, government and cabinet proceedings, orders, acts, sermons, pamphlets, agricultural instructions, charters, grants, guild regulations and voting records. Volumes are furnished with lavish extra apparatus including genealogical tables, lists of officials, chronologies, diagrams, graphs and maps.

Legal History and Comparative Law

Legal History and Comparative Law
Author: Richard Plender
Publisher: Routledge
Total Pages: 310
Release: 2018-12-07
Genre: Law
ISBN: 1135185859

First Published in 1990. Albert Kiralfy entered King’s College London as a student in the Faculty of Laws in 1932, graduated in 1935 and took his first higher degree in the following year. Apart from War Service (1939-45), he was a teaching member of the Faculty from 1937 until 1981 when, on his nominal retirement, the University of London conferred on him the title of Professor Emeritus. Professor Kiralfy’s contribution to legal literature, continuing to this day, may be said to have begun almost immediately after graduation, with special interest in comparative law, property law and law history.

Time, History and International Law

Time, History and International Law
Author: Matthew C. R. Craven
Publisher: Martinus Nijhoff Publishers
Total Pages: 264
Release: 2007
Genre: Law
ISBN: 9004154817

This book examines theoretical and practical issues concerning the relationship between international law, time and history. Problems relating to time and history are ever-present in the work of international lawyers, whether understood in terms of the role of historic practice in the doctrine of sources, the application of the principle of inter-temporal law in dispute settlement, or in gaining a coherent insight into the role that was played by international law in past events. But very little has been written about the various different ways in which international lawyers approach or understand the past, and it is with a view to exploring the dynamics of that engagement that this book has been compiled. In its broadest sense, it is possible to identify at least three different ways in which the relationship between international law and (its) history may be conceived. The first is that of a "history of international law" written in narrative form, and mapped out in terms of a teleology of origins, development, progress or renewal. The second is that of "history in international law" and of the role history plays in arguments about law itself (for example in the construction of customary international law). The third way of understanding that relationship is in terms of "international law in history": of understanding how international law has been engaged in the creation of a history that in some senses stands outside the history of international law itself. The essays in this collection make clear that each type of engagement with history and international law interweaves various different types of historical narrative, pointing to the typically multi-layered nature of internationallawyers' engagement with the past and its importance in shaping the present and future of international law.