British Tax Review

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  Año 2020, Número 2

  • Current Notes

    • Seleccionado

      The Office of Tax Simplification's second inheritance tax report

      Chris Whitehouse

      págs. 137-142

      
    • Seleccionado

      Unintended recipients of rising UK non-domestic property tax reliefs

      Karolis Matikonis

      págs. 143-150

      

  • Case Notes

    • Seleccionado

      Aozora v HMRC: guidance and legitimate expectations - a losing battle?

      Rachael O'Connor

      págs. 151-163

      
    • Seleccionado

      Buzzoni v HMRC and Lady Hood v HMRC: a reservation too far?

      Emma Chamberlain

      págs. 164-173

      
    • Seleccionado

      Sasol Oil v CSARS: judicial reinterpretation of legal doctrine to address tax avoidance in South Africa

      Johann Hattingh, Afton Titus

      págs. 174-183

      

  • Articles

    • Seleccionado

      Reform of Inheritance Tax

      Emma Chamberlain

      págs. 184-199

      
    • Seleccionado

      On Artworks as Merit Goods for Tax Purposes

      Jonathan M. Barnett

      págs. 200-216

      
    • Seleccionado

      Tax Avoidance Using Hybrid Financial Instruments Among European Countries

      Svea Holtmann

      págs. 217-240