We are delighted to announce that Jason Coppel KC has been appointed a High Court Judge, assigned to King’s Bench Division. He will take up…

A paper that knows a thing or two about editorial f*ck-ups...

Survivors of abuse connected to Mohamed Al Fayed’s Harrods empire are discovering what “no one is above the law” really means

Heidi Alexander says focus will be on other projects such as HS2

Six King's Counsel appointed to new Attorney General’s Senior Treasury Counsel Group

We are very sorry to announce the death of our founder, Sir Geoffrey Bindman on 4 November 2025 at the age of 92.

The government scheme ‘enforcing’ money owed to workers has been unsuccessful in a staggering three-quarters of cases

New from Hart/Bloomsbury: Studies in the History of Tax Law, Volume 12, edited by Peter Harris and Dominic de Cogan, University of Cambridge: Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history [and continues a] prestigious series investigating current tax policy debates in an historical context.  The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories: 1. UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants' Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership). 2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure). 3. Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states. --Dan Ernst.  TOC after the jump  1. Tonnage Taxes, Old and New, Victor Baker (HMRC, UK) 2. 'Tax has tenet us alle': The Burden of Taxation in England in the Epoch Preceding the Peasants' Revolt of 1381, Barbara Abraham (Worshipful Company of Tax Advisers, UK) 3. Examining the Influences on English Excise Taxes, After 1643, Jane Frecknall-Hughes (The Open University Business School, UK), Hans Gribnau (Tilburg University, the Netherlands), and Onno Ydema (Leiden University, the Netherlands) 4. The Numerical Effect on Specific Taxpayers of Triple Assessment followed by the Introduction of Income Tax, John Avery Jones (Upper Tribunal Tax and Chancery Chamber, UK) 5. The Challenges of Localism in Tax Administration: The Scottish Experience 1750-1850, Chantal Stebbings (University of Exeter, UK) 6. Lord Wilberforce's Contribution to Tax Law, Philip Ridd (Law Reporter, UK) 7. Death and Resurrection, Richard Thomas (First Tier Tribunal, UK) 8. The Shift from an Inclusionary to an Exclusionary Focus: The Relatively Late Appearance of Beneficial Ownership in UK Tax Statutes, Vincent Ooi (Singapore Management University) 9. False Idols in the Early History of International Taxation, Weu Cui (University of British Columbia, Canada) 10. The United Nations' International Tax Interregnum, 1954–1967, Nikki Teo (University of Sydney, Australia) 11. From Zero to Hero: The Invention of VAT as the World's Consumption Tax, Ian Roxan (London School of Economics, UK) 12. United in Diversity: Historical Explanations for the Limited Harmonisation of VAT Procedural Law in the EU, Stefanie Geringer (University of Vienna, Austria) 13. Taxing the Rich in the Medieval Italian City States, Reinier Kooiman (University of Amsterdam, the Netherlands) 14. How Modern Japanese Business Elite Formed a Way to Intervene in Legal Reform? The Case of Income Tax Reform During the 1920s, Shunsuke Nakaoka (Kokushikan University, Japan) 15. The South African General Anti-avoidance Rule: Its Formative Years, Enelia Jansen van Rensburg (Stellenbosch University, South Africa) 16. The British Crown Colony of Singapore: Income Tax to 1948. Governor Uses Reserve Powers, Diane Kraal (Monash University, Australia) 17. Trusts, Partnerships and the Carter Commission, Colin Campbell (Western University, Canada) and Robert Raizenne (McGill University, Canada) 18. Taxation Without Tax Law? Exploring Taxation in Classical Athens through the Lens of Aristotle, Jo Badisco (Hasselt University, Belgium) 

Published in Judicial Review (Ahead of Print, 2025)