The Centre for Tax Law at the University of Cambridge hosts a biannual Tax History conference. Papers selected for the conference are reviewed, edited and later published in the collection “Studies in the History of Tax Law” (published by Bloomsbury) which is now on to its 8th Volume. I had the pleasure of presenting my paper “The Life and Times of ESCs: a defence?” at the conference in July 2016 and that will soon be published in the latest collection. The abstract for my chapter reads as follows:
“In 1897, the UK Public Accounts Committee became simultaneously both aware and alarmed at the practice of the then Inland Revenue providing extra-statutory dispensations to taxpayers. Despite criticisms in the interim, it was not until the judgment of Lord Hoffmann in Wilkinson that HMRC began to put the brakes on this practice. Almost 120 years since the Public Accounts Committee’s awakening to the Revenue’s habit and over a decade since Lord Hoffmann’s judgment, it is timely to reflect upon the life and times of ESCs.”
The book should soon be available in all good libraries and can be pre-ordered here. For those who cannot wait for their local library to obtain a copy, an early draft of the paper can be found on SSRN and also on the Tax History Conference 2016 webpage.