John Tiley

TAX, MARRIAGE AND THE FAMILY

T AX lawyers and family lawyers are being provided with much interest by the recent decision of the Court of Appeal in Jones v. Garnett . The Revenue have obtained leave to appeal to the House of Lords. When that appeal is heard it is to be hoped that the Lordships will not be swayed by one particular point made both in the Court of Appeal (by Chancellor Morritt and Carnwath L.J.), where the taxpayer succeeded, and in the High Court (Park J.), where the Revenue had succeeded.

The Law of Taxation in a European Environment

Lacking both the history and the inspiration of predecessors I shall begin, as Professor Stein did, with the conversation between Goethe and Eckermann in which Goethe is said to have likened the Roman civil law to a duck; “sometimes it is visible swimming prominently on the surface of the water; at other times it is hidden diving among the depths; but always it is there”.