Reform of the substantial shareholdings exemption
Oliver Walker, Stuart Pibworth
págs. 1-9
R. (Ingenious Media) v HMRC: public disclosures and HMRC's duty of confidentiality
Stephen Daly
págs. 10-20
Longridge on the Thames v HMRC: a charitable role for economic activity and VAT?
Amy Lawton
págs. 21-26
Chappell v HMRC: the swan really has sung its last: the Court of Appeal considers the deductibility of annual payments
Richard Thomas
págs. 27-33
Comparing R&D Tax Regimes: Australia, Canada, UK and US
Max Bowler Smith
págs. 34-59
Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense
Richard Collier, Michael P. Devereux, Strahil Lepoev
págs. 60-79
págs. 80-108
The Crime-Fraud Exception in Anglo-American Jurisprudence: Comparative dimensions and optimal reform proposals in the taxation context
Rebeca Mitchell, Michael Stockdale
págs. 109-132