Studies in the History of Tax Law, Volume 8 (ISBN 9781509908370)

Edited by Peter Harris and Dominic de Cogan
Published 10 August 2017
Format: Hardback
Pages: 442
Publisher: Hart Publishing
RRP A$250.00

The book is now available at Austaxpolicy readers will enjoy a 20% discount from the publisher when they purchase the print edition. All you need is to enter the coupon code SHTL17 at the checkout and you will save 20% from the RRP.



These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. 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: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of ‘income’ in New Zealand and a discussion of some early indirect taxes in India and China.



  1. John Locke: Property, Tax and the Private Sphere
    John Snape and Jane Frecknall-Hughes
    2. The Birth of Tax as a Legal Discipline
    Hans Gribnau and Henk Vording
    3. The Curious Case of Mr Trull
    Sir John Baker
    4. The Architecture of Tax Administration: Function or Form?
    Chantal Stebbings
    5. Let Them Pay For Their Starvation: The Imposition of Income Tax on Ireland in 1853
    Peter Clarke
    6. Not Like Grocers
    Richard Thomas
    7. The Life and Times of ESCs: A Defence?
    Stephen Daly
    8. The Special Contribution of 1948
    John HN Pearce
    9. The Profits Tax GAAR: An Aid in the ‘Hopeless’ Defence Against the Dark Arts
    Peter Harris
    10. Statutory Interpretation in Early Capital Gains Tax Cases
    Philip Ridd
    11. The UK’s Early Tax Treaties with European Countries
    John F Avery Jones
    12. The ‘Great Powers’ and the Development of the 1928 Model Tax Treaties
    Sunita Jogarajan
    13. The UK’s Tax Treaties with Developing Countries during the 1970s
    Martin Hearson
    14. From Wartime Expedient to Enduring Element of Fiscal Federalism: Centralised Income Taxation in Australia since World War II
    Richard Krever and Peter Mellor
    15. The Historical Meaning of ‘Income’ in New Zealand Taxation Statutes, Cases and Administration, 1891–1925
    Shelley Griffiths
    16. When Minerals are not Enough: The Origins of Income Taxation in Chile and their Importance to the Current Situation
    Maximiliano Boada
    17. Cesses in the Indian Tax Regime: A Historical Analysis
    Ashrita Kotha
    18. The State Salt Monopoly in China: Ancient Origins and Modern Implications
    Yan Xu

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