British Tax Review

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  Año 2013, Número 3

  • Current Notes

    • Seleccionado

      The first weave of tartan taxes

      Alan Barr

      págs. 262-267

      

  • Case Notes

    • Seleccionado

      Commission v Ireland, Commission v The Netherlands, Commission v UK: persons eligible for inclusion in a VAT group

      Gert-Jan van Norden

      págs. 268-275

      
    • Seleccionado

      Alesco New Zealand Limited v CIR: concerns over the broad discretion in the application of the New Zealand GAAR

      Craig Elliffe, Mark Keating

      págs. 275-287

      
    • Seleccionado

      HMRC v Aimia Coalition Layalty UK Ltd (UKSC): a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU's response to a reference

      Geoffrey Morse, Rita de la Feria

      págs. 287-298

      

  • Articles

    • Seleccionado

      Approaches to the Taxation Treatment of Carbon Emission Allowances and Liabilities: Comparing the UK and Australia

      Celeste M. Black

      págs. 299-320

      
    • Seleccionado

      Moving on from the Tax Legislation Rewrite Projects: A Comparison of the New Zealand Tax Working Group/Generic Tax Policy Process and the United Kingdom Office of Tax Simplification

      Adrian Sawyer

      págs. 321-344

      
    • Seleccionado

      The Stamp Duty on Newspapers - the Unseen Hand in the First Amendment

      Pauline Sadler, Lynne Oats

      págs. 345-366