Article by David Goldberg QC, a barrister specialising in tax at Gray's Inn Chambers, published in the June 2002 issue of Tax Adviser.
Introduction
Some scientists spend their time trying to find a unified theory which will explain, all in one go, the weak and the strong forces at work in the universe. I once thought that there might be one theory of law which explained every case the courts had ever decided.
My idea was that the courts were always trying to remedy perceived inequalities between the parties to a dispute and, in some ways, I do not think this theory was too far wrong.
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June 2002 by David Goldberg
