British Tax Review

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  Año 2016, Número 5

  • Finance Act 2016 Notes

    • Seleccionado

      Section 162 and schedule 20; section 163 and schedule 21; sections 164-165 and schedule 22; section 166: offshore activities

      Paul Noble, Jason Collins

      págs. 664-668

      
    • Seleccionado

      Section 167 and schedule 23: simple assessments

      Gary Richards

      págs. 668-670

      
    • Seleccionado

      Sections 180-182 and schedule 24: state aids granted through provision of tax advantages

      Timothy Lyons

      págs. 670-672

      
    • Seleccionado

      Part 12: Office of tax simplification: section 184 and schedule 25; sections 185-189

      Gary Richards

      págs. 672-673

      

  • Article

    • Seleccionado

      Where next for small company tax reform in the UK?

      Glen Loutzenhiser

      págs. 674-702

      

  • Book Review

    • Seleccionado

      GAARs- A key element of tax systems in the Post- BEPS World

      Glen Loutzenhiser

      págs. 703-704