British Tax Review

• 

  Año 2016, Número 5

  • Current Note

    • Seleccionado

      A review of agricultural property relief and business property relief

      Emma Chamberlain

      págs. 509-519

      

  • Finance Act 2016 Notes

    • Seleccionado

      Editorial

      Gary Richards

      págs. 520-523

      
    • Seleccionado

      Section 12 and schedule 2: tax treatment of payments from sporting testimonials

      Patrick Way

      págs. 523-524

      
    • Seleccionado

      Section 19 and schedule 4; Sections 20-22 and schedule 5: pensions; Section 94: inheritance tax: pension drawdown funds

      Lesley Harrold

      págs. 524-529

      
    • Seleccionado

      Sections 28-31: EIS, SEIS and VCTs

      Andrew Harper

      págs. 529-537

      
    • Seleccionado

      Sections 33-35: transactions in securities

      Felicity Cullen

      págs. 537-543

      
    • Seleccionado

      Sections 36-38 and sections 89: disguised fees and carried interest

      Richard Stratton, Elena Rowlands

      págs. 543-555

      
    • Seleccionado

      Sections 40-41: deduction of income tax at source: intellectual property

      Philip Greenfield

      págs. 555-560

      
    • Seleccionado

      Section 49 and schedule 7: loan relationships and derivative contracts

      John Lindsay

      págs. 560-563

      
    • Seleccionado

      Sections 52-53: intangible fixed assets

      Adrian Shipwright

      págs. 563-568

      
    • Seleccionado

      Sections 58-63: oil and gas ; Section 140: petroleum revenue tax: rate

      Jenny Doak

      págs. 568-569

      
    • Seleccionado

      Section 64 and schedule 9: profits from the exploitation of patents etc

      Philip Greenfield, Angela Browning

      págs. 569-575

      
    • Seleccionado

      Section 66 and schedule 10: hybrid and other mismatches

      Sandy Bhogal

      págs. 575-585

      
    • Seleccionado

      Section 68: taking over payment obligations as lessee of plant or machinery

      Adrian Shipwright

      págs. 585-587

      
    • Seleccionado

      Sections 69-70: capital allowances

      Andrew Harper

      págs. 587-589

      
    • Seleccionado

      Sections 73-74: property business deductions

      Peter S. Vaines

      págs. 589-590

      
    • Seleccionado

      Section 75: transfer pricing: application of OECD principles

      Richard Collier

      págs. 590-592

      
    • Seleccionado

      Sections 84-86 and schedule 13: entrepreneurs' relief

      Pete Miller

      págs. 592-596

      
    • Seleccionado

      Section 88: employee shareholder shares: limit on exemption

      Matthew Findley

      págs. 596-598

      
    • Seleccionado

      Sections 93-97 and schedule 15: inheritance tax, etc.

      Richard Wallington

      págs. 598-604

      
    • Seleccionado

      Section 123: VAT: representatives and securtity; Section 124: VAT: joint and several liability of operators of online marketplaces

      Max Schofield, Rita de la Feria

      págs. 604-611

      
    • Seleccionado

      Section 126: VAT : women's sanitary products

      Max Schofield, Rita de la Feria

      págs. 611-618

      
    • Seleccionado

      Sections 127-129: SDLT

      Susan Ball

      págs. 618-628

      
    • Seleccionado

      Section 130: SDLT higher rate: acquisition under regulated home reversion plan; Section 1: SDLT higher rate: properties occupied by certain employees etc; Section 133 and schedule 16: SDLT: property authorised investment funds and co-ownership authorised contractual schemes; Sections 134-136: ATED

      Susan Ball

      págs. 628-634

      
    • Seleccionado

      Sections 138-139: stamp duty and SDRT: transfers to depositaries or providers of clearance services

      Richard Collier

      págs. 635-636

      
    • Seleccionado

      Sections 156-157: general anti-abuse rule: procedural developments

      Judith Freedman

      págs. 636-637

      
    • Seleccionado

      Section 158: general anti-abuse rule: penalty

      Judith Freedman

      págs. 637-639

      
    • Seleccionado

      Section 160: promoters of tax avoidance schemes

      Richard Startton, Laura Hodgson

      págs. 639-646

      
    • Seleccionado

      Section 161 and schedule 19: large businesses: tax strategies and sanctions for persistently unco-operative behaviour

      Richard Stratton, Kevin Costello

      págs. 646-653

      
    • Seleccionado

      Section 161 and shedule 19: large businesses: tax strategies and sanctions for persistently unco-operative behaviour: further commentary

      Judith Freedman, John Vella

      págs. 653-664