British Tax Review

• 

  Año 2013, Número 4

  • Finance Act 2013 Notes

    • Seleccionado

      Section 77 and Schedule 29: manufactured payments: general

      Richard Collier

      págs. 473-475

      
    • Seleccionado

      Section 78: relationship between rules prohibiting and allowing deductions

      Adrian J. Shipwright

      págs. 475-476

      
    • Seleccionado

      Section 79 and Schedule 30: close companies

      Adrian J. Shipwright

      págs. 476-482

      
    • Seleccionado

      Sections 80-93 and Schedules 31-32: oil

      Chris Sanger, Robert Hodges

      págs. 482-486

      
    • Seleccionado

      Sections 94-174 and Schedules 33-35: annual tax on enveloped dwellings

      Nigel Popplewell

      págs. 486-491

      
    • Seleccionado

      Sections 176-178 and Schedule 36 - inheritance tax

      Marilyn McKeever

      págs. 491-499

      
    • Seleccionado

      Section 194: pre-completion transactions: existing cases; Section 195 and Schedule 39: pre-completion transactions

      Nigel Popplewell

      págs. 499-502

      
    • Seleccionado

      Section 196 and Schedule 40: relief from higher rate - the 15 per cent rate- some comments on the reliefs

      Nigel Popplewell

      págs. 502-505

      
    • Seleccionado

      Sections 206-215 and Schedule 43: the general anti-abuse rule

      Ashley Greenbank

      págs. 505-511

      
    • Seleccionado

      Section 204: no deductions for UK or foreign bank levies

      Philip Baker

      pág. 505

      
    • Seleccionado

      Section 216 and Schedule 44: trusts with vulnerable beneficiary

      Marika Lemos

      págs. 511-515

      
    • Seleccionado

      Section 218 and Schedule 45: the Statutory Residence Test

      Aparna Nathan

      págs. 516-529

      
    • Seleccionado

      Section 222: international agreements to improve tax compliance (FATCA)

      Jane Dodd

      págs. 529-540

      
    • Seleccionado

      Section 223: disclosure of tax avoidance schemes

      Lynne Oats, David Salter

      págs. 540-541

      
    • Seleccionado

      Section 229 and Schedule 49: corporation tax: deferral of payment of exit charge - corporate exit charges and EU law

      Michael McGowan, Emma Hardwick

      págs. 542-548

      
    • Seleccionado

      Section 231: overpayment relief: generally prevailing practice exclusion and EU law; Section 232: overpayment relief: time limit for claims

      Timothy Lyons

      págs. 548-551

      

  • Case Notes

    • Seleccionado

      UK Uncut Legal Action v HMRC: legal inaction and a return to Fleet Street

      Dominic De Cogan

      págs. 552-562

      
    • Seleccionado

      Mertrux v HMRC: goodwill and roll-over relief

      Ryan Hawthorne

      págs. 562-566

      
    • Seleccionado

      Pitt v Holt and Futter v Futter: the rule in Hastings-Bass, mistake, and tax avoidance

      Francis Ng

      págs. 566-576

      

  • Article

    • Seleccionado

      Moral Taxation, Immoral Avoidance - What Role for the Law?

      Malcolm Gammie

      págs. 577-590