The Dynamics of Taxation: Essays in Honour of Judith Freedman

Foreword
Judith Freedman as a Colleague 1982–2020
Contents
About the Contributors
Introduction: A Tribute to Professor Judith Freedman's Outstanding Career
	A General Tribute to Judith's Outstanding Career
	A Personal Tribute to Judith's Mentorship
PART I:  TAXING SMALL BUSINESSES AND INDIVIDUALS
	1. Geoffrey and Elspeth Howe and the Path Towards Independent Taxation of Husbands and Wives: 1968–1980
		I. Introduction
		II. Freedman on Tax and the Family
		III. A Brief Summary of the Movement Towards Independent Taxation
		IV. Elspeth Howe and the Movement Towards Independent Taxation
		V. Conclusion
	2. Does an Inheritance Tax Have a Future? Practical Options to Consider
		I. Background
		II. Design Issues for Wealth Transfer Taxes
		III. Two Options for Discussion: CGT or Flat Rate Gift Tax?
	3. Should the Suggestion that Ownership is a 'Myth' Have Any Implications for the Structure of Tax Law?
		I. Introduction
		II. The Murphy and Nagel Claim
		III. The Nature of the Claim that Ownership is a 'Myth'
		IV. 'Property' within Wider Accounts of Private and Public Law
		V. The Prescriptive Acquisition of Public Rights Over Private Land
		VI. The Constitution of Tax Law
	4. Income Taxation of Small Business: Towards Simplicity, Neutrality and Coherence
		I. Introduction
		II. Judith Freedman on the Taxation of Small Business
		III. Canadian Experience with the Taxation of Private Companies and their Shareholders
		IV. Conclusion
	5. Principles and Practice of Taxing Small Business
		I. Introduction
		II. The UK'S Tax Penalty on Employment
		III. Growing Problems Caused by Differentiating Tax by Legal Form
		IV. Three Arguments that do not Support Tax Differences
		V. An Old Solution: Fix the Tax System
		VI. How to Make an Old Solution Work
	6. Dependent Contractors in Tax and Employment Law
		I. The Binary Divide
		II. Binary and Multivariate Analysis
		III. Classification of Contracts for the Performance of Work
		IV. Avoidance by Drafting
		V. The Statutory Concept of Worker
		VI. Multivariate Reasoning in the Statutory Concept of Worker
		VII. Conclusion
		Dependent Contractors in Tax and Employment Law
PART II
TAX AVOIDANCE
	7. Tackling Tax Avoidance: The Use and Growth of Statutory ‘Avoidance’ Language
		I. Introduction: What is Avoidance?
		II. The Characteristics of Avoidance
		III. Evasion or Avoidance: What is the Difference?
		IV. Early Legislative Use of Evasion and Avoidance Language: 1842–1921
		V. Legislative Use of Avoidance Language: 1922–51
		VI. Legislative Use of Avoidance Language: 1952–70
		VII. Legislative Use of Avoidance Language in 2020
		VIII. Some Reflections on Avoidance Legislation in 2020
	8. EU General Anti-(Tax) Avoidance Mechanisms
		I. Introduction
		II. Developing the EU GAAP
		III. EU Principle of Prohibition of Abuse of Law as an EU General GAAP
		IV. From EU GAAP to EU GAAR
		V. Conclusion
	9. The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective
		I. Introduction: The Danish Directive Shopping Cases
		II. The Legal Basis of General Principles
		III. The Rank of General Principles in the European Constitutional Order
		IV. Principle of Interpretation or Principle of Substantive Law?
		V. The General Anti-Abuse Principle and National Tax Law
		VI. Conclusion
PART III
CORPORATE TAX REFORM
	10. Fiscal Jurisdiction and Multinational Groups. A Perspective from 'Political Right'
		I. Fiscal Jurisdiction, Prudence and Problems
		II. Groups, Governments and Treaties
		III. Banishing Power: Rethinking Jurisdiction as Sovereignty
		IV. Political Pragmatism and Moral Principles
		V. Conclusions
	11. Reflections on the Allowance for Corporate Equity After Three Decades
		I. Introduction
		II. Mechanics of the ACE
		III. Revisiting Policy Goals and Basic Mechanics
		IV. The Past Thirty Years
		V. Conclusion
	12. The Changing Patterns of EU Direct Tax Integration
		I. The First Phase (The 1960s to the Mid-1980s): From Full Harmonisation to 'Absolutely Indispensable' Legislative Measures
		II. The Second Phase (The Mid-1980s to 1992): Reinforcing the Internal Market – A Breakthrough in Positive and Negative Harmonisation
		III. The Third Phase (The 1990s): The Increasing Role of Article 267 TFEU in the Field of Direct Taxation
		IV. The Fourth Phase (The Early 2000s): Strengthening the Alternative Regulatory Tools – A More Proactive Enforcement Strategy and Non-Binding Coordination
		V. The Fifth Phase (Beyond 2009): A Perfect Storm to Revamp the EU's Direct Tax Policy Agenda?
		VI. Concluding Remarks
	13. The Origins, Development and Future of Zero-Rating in the UK
		I. Introduction
		II. The Origins of Zero-Rated Categories: Purchase Tax
		III. Introduction of VAT and Zero-Rating
		IV. Zero-Rating as Hybrid Domestic/Community Law: Legality and Limitations
		V. Applying Zero-Rating as Hybrid Domestic/Community Law
		VI. The Brexit Effect
PART IV
TAX ADMINISTRATION
	14. Drawing the Boundaries of HMRC's Discretion
		I. Introduction
		II. How HMRC May Act
		III. How HMRC Ought to Act
		IV. How HMRC Can Act
		V. Conclusion
	15. Trends in Tax Administration
		I. Introduction
		II. A Change of Rhetoric and Culture
		III. Government and HMRC Responses
		IV. Other Controls on Avoidance
		V. Disclosure of Tax Positions
		VI. Controls on Evasion
		VII. Controls on the Revenue
		VIII. Conclusion
	16. True and Fair View and Tax Accounting
		I. Introduction
		II. What Does True and Fair View Mean in Strict Legal Terms?
		III. The Functions of TFV and their Effects on Tax Accounting
		IV. Conclusion
Afterword: Professor Judith Freedman:
A Short Appreciation from Women in Tax
Index