British Tax Review

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  Año 2013, Número 2

  • Current Notes

    • Seleccionado

      The financial crisis, tax avoidance and an EU GAAR

      Timothy Lyons

      págs. 111-117

      
    • Seleccionado

      Addressing Base Erosion and Profit Shifting

      Heather Self

      págs. 117-122

      

  • Case Notes

    • Seleccionado

      R. (on the application of Bampton Property Group Ltd) v King : the sequel

      Gary Richards

      págs. 123-126

      
    • Seleccionado

      FCE Bank plc v HMRC : applying Boake Allen to group relief

      Brian Cleave

      págs. 126-131

      
    • Seleccionado

      Julian Martin v HMRC : clawback of bonus

      Loraine Watson

      págs. 132-136

      
    • Seleccionado

      Aklagaren v Hans Akerberg Fransson : Charter(ing) new territory

      Rui Camacho Palma

      págs. 137-145

      
    • Seleccionado

      HMRC v Anson : hybrid mismatches and double taxation - a trip into Wonderland

      Angelo Nikolakakis

      págs. 146-153

      

  • Articles

    • Seleccionado

      Variation in the Outcomes of Tax Appeals Between Special Commissioners : An Empirical Study

      Michael Blackwell

      págs. 154-174

      
    • Seleccionado

      A South East Asian Tax Organisation

      Nolan Sharkey

      págs. 175-191

      
    • Seleccionado

      Chartism and the Income tax

      Stephen Utz

      págs. 192-222

      
    • Seleccionado

      The Financial Transaction Tax Proposal Under the Enhanced Cooperation Procedure : Legal and Practical Considerations

      Joachim Englisch , John Vella, Anzhela Yevgenyeva

      págs. 223-259