Dr Dominic de Cogan

Research interests

Dominic’s research interests focus on the interaction of tax law and government.   He is working on the book Tax Law, State-building and the Constitution, due to be published by Hart Publishing in 2020.  He co-edited Landmark Cases in Revenue Law with Dr John Snape and is collaborating with Professor Penelope Tuck and others on a CIOT-funded project collecting oral histories of significant recent events in the UK and Irish tax systems.

Dominic is Assistant Director of the Centre for Tax Law and is also the Deputy UK Representative at the European Association of Tax Law Professors, Vice-President of the Tax Research Network, a member of the Tax Law Review Committee and a founding member of the Centre for Tax Governance.  He runs a biennial tax policy conference in Cambridge and provides Faculty support for the Cambridge Tax Discussion group.

Teaching interests

Tax Law and Policy (Seminar); Equity; Administrative Law; Constitutional Law; Law of Succession (Half-Paper).

Selected publications

2019: Penelope Tuck, Dominic de Cogan and John Snape, ‘A tale of the merger between the Inland Revenue and Customs & Excise’ in Peter Harris and Dominic de Cogan (eds.), Studies in the History of Tax Law vol. 9 (Oxford: Hart, 2019).

2019: ‘IRC v Gartside (1967): This decision involved a small point’ in Brian Sloan (ed.), Landmark Cases in Succession Law (Oxford: Hart, 2019)

2019: John Snape and Dominic de Cogan, ‘Introduction: On the significance of revenue cases’ in John Snape and Dominic de Cogan (eds.), Landmark Cases in Revenue Law (Oxford: Hart, 2019) 1-26.

2019: ‘CIR v National Federation of Self-Employed and Small Businesses (1981): All grievances converging on tax law’ in Snape and de Cogan, Landmark Cases in Revenue Law, 245-266.

2017: ‘Tax reform and Oakeshott’s rule of law’ in Monica Bhandari (ed.), Philosophical Foundations of Tax Law (Oxford: OUP, 2017), 101-123.

2016: Case note, ‘Defining tax avoidance: flirting with chaos, again’ (2016) 75(3) CLJ 474-477.

2015: ‘A changing role for the administrative law of taxation’ (2015) 24(2) Social and Legal Studies 251-270.

2015: Dominic de Cogan, Lynne Oats and Mark Billings, ‘The Board of Referees: a most useful addition to fiscal machinery’ in Peter Harris and Dominic de Cogan (eds.), Studies in the History of Tax Law (Oxford: Hart, 2015), 107-132.

2015: ‘Purposive interpretation in the age of horse trams’ [2015] BTR 80-92.

2014: Donard de Cogan and Dominic de Cogan, ‘A history of the Anglo American Telegraph Co as seen through its litigation’ in Andrea Giuntini and Ana Paula Silva (ed.), Economics and Politics in Submarine Telegraph Cables (Naples: Istituto di Storia Economica, 2014), 267-286.

2013: ‘The wartime origins of the Irish corporation tax’ [2013] 3(2) Irish Journal of Legal Studies 15-23.

2013: ‘Law and administration in capital allowances doctrine: 1878 to 1950’ in John Tiley (ed.), Studies in the History of Tax Law: Vol. 6 (Oxford: Hart, 2013) 175-219.

2013: ‘UK Uncut Legal Action v HMRC: legal inaction and a return to Fleet Street’ [2013] BTR 552-562.

2012: ‘Building incoherence into the law: a review of relief for tax losses in the early twentieth century’ [2012] BTR 655-671.