Today the Cambridge Centre for Tax Law put on a spectacular 1-day conference on the role of judges in developing the context of tax law. The presenters and discussants provided some exceptional presentations and commentary on a range of topics. Dominic de Cogan did an excellent job of organizing this inaugural event. Chris Jenkins provided a thoughtful presentation on the role of judges in influencing tax outcomes. Ewa Plesnar presented a poster on tax and human rights. And Matteo Mantovani presented a poster on VAT and BEPs.
Below is a summary of the conference outline:
Tax Policy Conference 2016: The role of judges in developing the content of tax law
Wednesday 13 April 2016
Lloyd’s Room, Christ’s College
10.00-10.30am: Registration and tea/coffee
10.30-11.15am: John Avery Jones (Pump Court/UT/FTT), ‘Is tax all the same?’
Chair: John Snape (Warwick)
Discussant: Judge Colin Bishopp (President, FTT)
Discussant: Judge Roger Berner (UT)
11.15-11.50am: Tobias Franz (Münster), ‘The General Anti-Abuse Rule proposed by the European Commission’
Discussant: Christiana HJI Panayi (QMUL)
1.50am-12.10pm: Tea/coffee break
12.10-12.45pm: Chris Jenkins (Cambridge), ‘Implied terms and taxation’
Chair: Judith Freedman (Oxford)
Discussant: Johann Hattingh (Cape Town)
1.45-2.30pm: Judge Malcolm Wallis (Supreme Court of Appeal of SA), ‘Is tax really different’
Chair: Judith Freedman (Oxford)
Discussant: Sir Stephen Oliver QC (Retired president, FTT)
2.30-2.50pm: Tea/coffee break
2.50-3.25pm: Stephen Daly (Oxford), ‘Judicial review and tax exceptionalism: recent trends’
Chair: Penelope Tuck (Birmingham)
Discussant: Hans Gribnau (Leiden/Tilburg)
3.25-4.10pm: Kristin Hickman (Minnesota), ‘Treasury’s Retroactivity’
Discussant: Dominic de Cogan (Cambridge)
4.10-4.30pm: Closing discussion
We will be taking a 1-month break during the University break and begin again just before Easter term begins. See our ‘upcoming meetings’ section for an up-to-date schedule. We have quite a few events going on amongst members of our discussion group for the month of March/April in terms of conferences, workshops, and events in Manchester, London, Exeter and Italy. Please see our ‘events’ section for more details!
Just a reminder that you are all welcome to have a pint with us at the Cambridge Brew House. We will be there from 7pm onwards and reservations are under “May Hen” or “Tax Group.” See you all there!
On February 11th we were joined by Morten Broberg, a visiting fellow at the Lauterpacht Centre for International Law and Nikodem Szumilo, a post-doctoral researcher in the Department of Land Economy. We discussed Nikodem’s work in real estate finance and the tax implications regarding property transfers.
On February 16th we were visited by Rodrigo Ormeno Perez, a Lecturer in the Department of Taxation and Accounting at the Birmingham Business School. His visit was sponsored by the Cambridge Centre for Tax Law. We discussed his research on elite formation in tax policy making, the nature of tax administrations, and the qualitative work he has done on tax authorities and effective policy-making.
We welcome the inclusion of our two new members are looking forward to having Rodrigo back again soon.
This week we were visited by Robert Wardrop, Director of the Cambridge Centre for Alternative Finance at the Judge Business School. We discussed emerging trends in alternative payment systems, specifically distributed ledger systems popularized by Bitcoin, a cryptocurrency based that system.
Welcome to the homepage for the tax scholars group University of Cambridge! We meet weekly for an hour to talk about anything loosely related to tax. We are an open and interdisciplinary group and come from both academia, private sector, and public sector. Feel free to contact the group organizer, May, at firstname.lastname@example.org.