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Dominic de Cogan
Tax by law or by administrators: the changing boundaries between 1900 and 1950.
The aim of this research project is to determine how different types of legal and administrative rule might be used strategically for the improvement of the tax system. Tax systems typically contain many tiers of rules, ranging from EU law and constitutional rules down to informal agreements between taxpayers and tax authorities. These tiers of rules can be seen as a set of resources, which policymakers may use and combine in different ways depending on the circumstances. An area of law that is stable, straightforward and subject to wide consensus, for example, might require a different solution from one that is dynamic, complex and politically disputed. In order to show how tax rules operate in practice, a number of historical case studies will be performed in interconnected areas of UK business taxation. The changing use of rules within these areas will be documented over the 50-year period from 1900 to 1950, attempting in particular to explain the emergence of detailed statutory regimes from the apparently simpler tax system of the nineteenth century. The central question will be whether business taxation was well managed during the timeframe, or whether it could have been improved by a more strategic use of rules. From this historical analysis an attempt will be made to build insights, if not solutions, to the broader and ever relevant problem of which types of rules should best be used in which circumstances. The study is relevant to a number of contemporary debates, and it is hoped that new perspectives may be gained on matters ranging from tax authority rulings to statute law rewrites, purposive and literal interpretation, ‘principles’ approaches to legislation and the common law and even the place of non-UK law within the UK tax system.
Start Date: 2008/10.
End Date: 2011/09.
- Research assistant to Professor John Tiley, University of Cambridge (2009)
- Tax Consultant in the M&A and SPA review departments of PricewaterhouseCoopers LLP (2006-8)
- Research assistant for a substantial Knowledge and Innovation project, PricewaterhouseCoopers LLP (2008)
- Chartered Accountancy qualification, Institute of Chartered Accountants in England and Wales (2007)
- Assistant Tax Consultant in the Entrepreneurs and Private Clients department of PricewaterhouseCoopers LLP (2004-6)
- MA with Distinction in Economics and International Relations, University of East Anglia (2004)
- BA in Jurisprudence, Oxford University, St. Hugh’s College (2003)
- Tax law
- Administrative law
- History of law