Anthony Sumption
Encyclopedia
Anthony James Chadwick Sumption DSC
(15 May 1919–8 January 2008) was a British tax lawyer and wartime submarine commander.
He was educated at Cheltenham College
and the London School of Economics
, where he read law. From 1941 to 1944, Sumption served in submarines, first, in then and . In February 1944, he was awarded the Distinguished Service Cross
for "outstanding courage, skill and undaunted devotion to duty in successful patrols in H.M. Submarine Trident".
After leaving the Royal Navy
, Sumption qualified as a solicitor
, buying a small practice and eventually specialising in the highly lucrative area of tax law
. By 1964, he had become bored with being a solicitor and decided to become a barrister
. Called to the bar
at Lincoln's Inn
, in addition to his advocacy work, he wrote books on tax law, and spent five years as a part-time judge, before retiring in 1986.
He married Hilda Hedigan in 1946 (the marriage was dissolved in 1979) and is the father of Jonathan Sumption
, the Supreme Court justice-designate
.
Distinguished Service Cross (United Kingdom)
The Distinguished Service Cross is the third level military decoration awarded to officers, and other ranks, of the British Armed Forces, Royal Fleet Auxiliary and British Merchant Navy and formerly also to officers of other Commonwealth countries.The DSC, which may be awarded posthumously, is...
(15 May 1919–8 January 2008) was a British tax lawyer and wartime submarine commander.
He was educated at Cheltenham College
Cheltenham College
Cheltenham College is a co-educational independent school, located in Cheltenham, Gloucestershire, England.One of the public schools of the Victorian period, it was opened in July 1841. An Anglican foundation, it is known for its classical, military and sporting traditions.The 1893 book Great...
and the London School of Economics
London School of Economics
The London School of Economics and Political Science is a public research university specialised in the social sciences located in London, United Kingdom, and a constituent college of the federal University of London...
, where he read law. From 1941 to 1944, Sumption served in submarines, first, in then and . In February 1944, he was awarded the Distinguished Service Cross
Distinguished Service Cross (United Kingdom)
The Distinguished Service Cross is the third level military decoration awarded to officers, and other ranks, of the British Armed Forces, Royal Fleet Auxiliary and British Merchant Navy and formerly also to officers of other Commonwealth countries.The DSC, which may be awarded posthumously, is...
for "outstanding courage, skill and undaunted devotion to duty in successful patrols in H.M. Submarine Trident".
After leaving the Royal Navy
Royal Navy
The Royal Navy is the naval warfare service branch of the British Armed Forces. Founded in the 16th century, it is the oldest service branch and is known as the Senior Service...
, Sumption qualified as a solicitor
Solicitor
Solicitors are lawyers who traditionally deal with any legal matter including conducting proceedings in courts. In the United Kingdom, a few Australian states and the Republic of Ireland, the legal profession is split between solicitors and barristers , and a lawyer will usually only hold one title...
, buying a small practice and eventually specialising in the highly lucrative area of tax law
Tax law
Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes.-Major issues:Primary taxation issues facing the governments world over include;* taxes on income and wealth...
. By 1964, he had become bored with being a solicitor and decided to become a barrister
Barrister
A barrister is a member of one of the two classes of lawyer found in many common law jurisdictions with split legal professions. Barristers specialise in courtroom advocacy, drafting legal pleadings and giving expert legal opinions...
. Called to the bar
Call to the bar
The Call to the Bar is a legal term of art in most common law jurisdictions where persons must be qualified to be allowed to argue in court on behalf of another party, and are then said to have been "called to the bar" or to have received a "call to the bar"...
at Lincoln's Inn
Lincoln's Inn
The Honourable Society of Lincoln's Inn is one of four Inns of Court in London to which barristers of England and Wales belong and where they are called to the Bar. The other three are Middle Temple, Inner Temple and Gray's Inn. Although Lincoln's Inn is able to trace its official records beyond...
, in addition to his advocacy work, he wrote books on tax law, and spent five years as a part-time judge, before retiring in 1986.
He married Hilda Hedigan in 1946 (the marriage was dissolved in 1979) and is the father of Jonathan Sumption
Jonathan Sumption
Jonathan Philip Chadwick Sumption, OBE, QC is a UK barrister and medieval historian. On 4 May 2011 it was announced that he had been appointed to the United Kingdom Supreme Court, to be sworn in at a date agreed between him and Lord Phillips, President of the Supreme Court.He is known for his...
, the Supreme Court justice-designate
Supreme Court of the United Kingdom
The Supreme Court of the United Kingdom is the supreme court in all matters under English law, Northern Ireland law and Scottish civil law. It is the court of last resort and highest appellate court in the United Kingdom; however the High Court of Justiciary remains the supreme court for criminal...
.
Publications
- Lawton, John Phillip (author) & Sumption, Anthony (editor). Tax and Tax Planning. London: Oyez (1980) ISBN 978-0851205250
- Sumption, Anthony. Taxation of Overseas Incomes and Gains. London: Butterworth (1975). ISBN 978-0406538710
- Sumption, Anthony & Clarke, Giles. Capital Gains Tax. London: Butterworths Tolley Ltd (1991). ISBN 978-0406998408