Speaker: Dr Dominic de Cogan
This paper takes a contextual approach to the landmark case of R v IRC, ex parte National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617, HL. It examines the story of who the NFSE were, what they were trying to achieve and what they felt they were up against. In particular, it is considered why their campaigns focussed so strongly on tax law, not only in respect of Fleet Street casual workers but also National Insurance Contributions, VAT and various other campaigns. It is concluded that the famous House of Lords case should be seen as part of the same parcel of legal developments that led to the Ramsay line of anti-avoidance cases as well as the juridification of local government finance arrangements that were observed by Martin Loughlin.
