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tions and the Federal Communica-
tions Bar Association. In this book
readers are provided with the
underlying legislative components
of the
Communications
Act of
1934,
including texts of congress-
ional hearings and debates, the
Senate and House Committee re-
ports, an index to the legislative
materials, and a wide range of
other source material. Material is
carefully annotated and the book
includes a series of incisive essays
by senior figures in the communi-
cations field on the historical, legal
and political considerations that led
to the adoption of the Act.
Free speech has motivated
writers to produce some of the
most beautiful writing to be found
in the law. These books provide a
cornucopia of cases and fertile
comment which are relevant to any
jurisdiction which claims to value
freedom of expression and opinion.
There is a rich heritage to be found
in the jurisprudence of the United
States. Ireland's advocates and
judges have often been influenced
by fundamental principles in
American constitutional law. These
books provide further insights into
freedom of speech and the princi-
ples guiding the law of communi-
cations - cruical elements in the
laws of liberal societies.
Eamonn G. Hall
EAS SON: Cases and Materials
on Revenue Law
Second Edition by David R.
Salter and Ju l ia L. E. Kerr
Sweat & Maxwell (Published
1990).
It is unfortunate that we do not so
far have an adequate book on Irish
revenue law. All the sources we use
are U.K. sources of which this is
one stating the law as at 30th
June, 1989. It is a comprehensive
book incorporating nearly seven
hundred cases and U.K. statutes up
to and including the Finance Act,
1989 and certain Australian, New
Zealand and United States statutes.
It incorporates parliamentary re-
ports, green papers, InlandRevenue
publications and other non-
parliamentary reports, articles etc.
The book is in part philosophical
dealing with the theory and
philosophy of taxation and relying
heavily on essays and articles.
These chapters are interspersed
through the book and although
they are very important from the
academic or theoretical point of
view, they tend not to be practical.
Essays and Articles are dealt with
from Adam Smith (an Enquiry into
the Nature and Causes of the
Wealth of Nations, 1776) down to
various budgetary speeches, green
papers, reports, essays and articles
taken from various sources in-
cluding the British Tax Review.
The publication considers the re-
quirements of an equitable system
of taxation and in dealing with
aspects of the administration of
tax, Lord Keith's report.
Keith's remedies are interesting:-
(i) a general amnesty for tax
evaders provided they pay
arrears to the Revenue by a
given date;
(ii) publication of names of
taxpayers who reach settle-
ment with the Revenue;
(iii) a tax return should be sent
out to each taxpayer. They
should be redesigned to
emphasise the requirement to
include spare time or casual
earnings;
(iv) an extension of the need to
make tax deductions in
paying others should be con-
sidered e.g. casual employees;
(v) there should be random audits;
(vi) there should be more pro-
secutions.
Within those six we can see
many of the "tax events" which
have happened in this country in
the last few years.
This particular chapter deals with
aspects of obtaining information
and goes in depth into the
notorious
Rossminister
Casewhere
the Revenue were heavily criticised
for an excess of power.
The Section dealing with
decision making is relevant, parti-
cularly now as we can envisage
more tax appeals based on points
of law. This Section deals with the
questions of fact, dealing with
Revenue law and the meaning and
interpretation of that law in light of
the facts. It emphasises that the
burden of proof is on the taxpayer
who is, therefore, at a serious
disadvantage being deemed guilty
unless proven innocent.
It covers the office of the Appeal
Commissioners, whose decision on
facts is final and whose finding on
those facts will not be overturned
unless they are such as a court
would not find and there is an
interesting section dealing with
statutory interpretation which
relies heavily on articles and al-
though dealing with tax avoidance,
it covers the judicial approach in
detail, quoting extensively from
many very familiar cases. This is
not of great relevance in Ireland due
to the
McGrath
decision of July,
1988 but it is interesting reading
nevertheless.
It briefly deals with tax avoidance
legislation both in the specific area
which is common to Ireland and the
UK and, in view of Section 86,
Finance Act, 1989 in Ireland,
general anti-avoidance. However,
the cases which it quotes are more
relevant to supporting the judicial
approach.
The book then diverges into the
various taxes and a large section of
the remainder of the book is
concerned with income tax. It deals
with the concept of income
beginning with Adam Smith's, the
Wealth of Nations and the use of
income as a tax base. Again it relies
heavily on reports and articles. It
covers the distinction between
capital and income and deals
extensively with the various
Schedules in some detail, including,
Trade, Partnership residence and
ordinary residence.
It deals briefly with Capital Gains
Tax but the section on Inheritance
Tax is disappointing as not much
detail is incorporated and although
the history of this type of capital
tax is dealt with, it deals only with
two aspects namely:-
(a) Reservation of benefit and
relies heavily on old estate
duty cases and settlements.
(b) It also deals with accumula-
tion and maintenance settle-
ments within that context.
From an academic point of view,
the book is excellent. It provides
sources including non-statutory or
legal sources as well as very
learned and erudite quotes from
various cases of varying ages from
Lord Sumnar in the early part of the
century to Lord Denning, Lord
Wilberforce and beyond. Many of
these cases will have practical
importance but if the arguments
are to be used in practice, it is most
likely that the practitioner would go
to the source viz the actual report.
The greatest benefit this book
will have is in the academic field,
particularly to lecturers and
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