British Tax Review

• 

  Año 2013, Número 2

  • Current Notes

    • The financial crisis, tax avoidance and an EU GAAR

      Timothy Lyons

      págs. 111-117

      

    • Addressing Base Erosion and Profit Shifting

      Heather Self

      págs. 117-122

      

  • Case Notes

    • R. (on the application of Bampton Property Group Ltd) v King : the sequel

      Gary Richards

      págs. 123-126

      

    • FCE Bank plc v HMRC : applying Boake Allen to group relief

      Brian Cleave

      págs. 126-131

      

    • Julian Martin v HMRC : clawback of bonus

      Loraine Watson

      págs. 132-136

      

    • Aklagaren v Hans Akerberg Fransson : Charter(ing) new territory

      Rui Camacho Palma

      págs. 137-145

      

    • HMRC v Anson : hybrid mismatches and double taxation - a trip into Wonderland

      Angelo Nikolakakis

      págs. 146-153

      

  • Articles

    • Variation in the Outcomes of Tax Appeals Between Special Commissioners : An Empirical Study

      Michael Blackwell

      págs. 154-174

      

    • A South East Asian Tax Organisation

      Nolan Sharkey

      págs. 175-191

      

    • Chartism and the Income tax

      Stephen Utz

      págs. 192-222

      

    • The Financial Transaction Tax Proposal Under the Enhanced Cooperation Procedure : Legal and Practical Considerations

      Joachim Englisch, John Vella, Anzhela Yevgenyeva

      págs. 223-259