British Tax Review

• 

  Año 2020, Número 4

  • Current Notes

    • Seleccionado

      Subsequent changes to the OECD Commentaries

      Philip Baker

      págs. 387-390

      

  • Finance Act 2020 Notes

    • Seleccionado

      Editorial: Finance Act 2020

      Gary Richards

      págs. 391-393

      
    • Seleccionado

      Section 7 and Schedule 1: workers' services provided through intermediaries

      Hugh Collins, Judith Freedman

      págs. 394-406

      
    • Seleccionado

      Section 12: tax treatment of certain Scottish social security benefits

      Victoria Todd, Joanne Walker

      págs. 407-408

      
    • Seleccionado

      Section 13: power to exempt social security benefits from income tax

      Victoria Todd, Joanne Walker

      págs. 409-409

      
    • Seleccionado

      Section 14: voluntary office-holders: payments in respect of expenses

      Stephen Daly

      págs. 410-413

      
    • Seleccionado

      Sections 15-21 and Schedule 2: loan charge

      Michael Blackwell

      págs. 414-426

      
    • Seleccionado

      Section 23 and Schedule 3: entrepreneurs' relief

      Peter Rayney

      págs. 427-432

      
    • Seleccionado

      Section 24: relief on disposal of private residence

      Geoffrey Morse

      págs. 433-434

      
    • Seleccionado

      Section 25 and Schedule 4: corporate capital losses

      Sarah Squires

      págs. 435-448

      
    • Seleccionado

      Sections 29-30: structures and buildings allowances

      Glen Loutzenhiser

      págs. 449-449

      
    • Seleccionado

      Section 31: intangible fixed assets: pre-FA 2002 assets etc

      Gary Richards

      págs. 450-451

      
    • Seleccionado

      Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc

      David Yates

      págs. 452-453

      
    • Seleccionado

      Section 34 and Schedule 7: CT payment plans for tax on certain transactions with EEA residents

      Angela Savin, Nicola Hine

      págs. 454-457

      
    • Seleccionado

      Section 35: changes to accounting standards affecting leases

      Michael Evverett

      págs. 458-459

      
    • Seleccionado

      Section 36: enterprise investment scheme: approved investment fund as nominee

      Andrew Harper

      págs. 460-466

      
    • Seleccionado

      Section 37: gains from contracts for life insurance etc: top slicing relief

      Ray Magill

      págs. 467-468

      
    • Seleccionado

      Part 2 Sections 39-72: the UK's digital services tax

      John Vella

      págs. 469-482

      
    • Seleccionado

      Section 73: excluded property etc; Section 74: transfers between settlements etc

      Emma Chamberlain

      págs. 483-487

      
    • Seleccionado

      Sections 77-79: stamp duty and stamp duty reserve tax

      Richard Collier

      págs. 488-489

      
    • Seleccionado

      Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme

      Alice Pirlot

      págs. 490-496

      
    • Seleccionado

      Section 97: international trade disputes

      Timothy Lyons

      págs. 497-499

      
    • Seleccionado

      Sections 98-100 and Schedule 13: insolvency and joint and several liability

      Martin Shah

      págs. 500-506

      
    • Seleccionado

      Section 101 and Schedule 14: amendments relating to the operation of the GAAR

      Rebecca Murray

      págs. 507-514

      
    • Seleccionado

      Section 103: HMRC exercise of officer functions

      Richard Thomas

      págs. 515-520

      
    • Seleccionado

      Section 104: returns relating to LLP not carrying on business etc with view to profit

      Emma Pearce

      págs. 521-529

      
    • Seleccionado

      Section 110: Future Fund: EIS and SEIS relief

      Andrew Harper

      págs. 530-533

      
    • Seleccionado

      Section 111: preparing for a new tax in respect of certain plastic packaging

      Alice Pirlot

      págs. 534-536

      

  • Case Notes

    • Seleccionado

      Fowler v HMRC (Supreme Court): neither fish nor Fowler: tax treaty implications of domestic deeming rules

      Angelo Nikolakakis, Peter Blessing, Guglielmo Maisto, Johann Hattingh, John F. Avery Jones

      págs. 537-547

      
    • Seleccionado

      HMRC v University of Cambridge and HMRC v Frank A Smart & Son Ltd: deduction of input tax incurred on non-economic activities linked to downstream taxable supplies

      Geoffrey Morse

      págs. 548-556