British Tax Review

• 

  Año 2018, Número 2

  • Current Notes

    • US tax reform: overview of key international provisions

      Calum Dewar, Trudy Armstrong

      págs. 137-145

      

    • The Trust Register: is there such a thing as too much information?

      Isobel Morton

      págs. 146-155

      

    • Split payment: the validity of a not so new alternative VAT collection method

      Charlène A. Herbain, Alain Thilmany

      págs. 156-160

      

    • A revamped flexibility on VAT rates for Member States

      Ine Lejeune, Charlène A. Herbain

      págs. 161-165

      

    • Tax reliefs for business: comment on the Office of Tax Simplification's report

      Gary Richards

      págs. 166-167

      

    • The new Budget process and its implications for tax policy making

      Chris Sanger

      págs. 168-175

      

  • Case Notes

    • HMRC v Hely-Hutchinson (Court of appeal): unfairness or bad luck?

      David Small

      págs. 176-183

      

    • Littlewoods Ltd v HMRC: compound interest - not so simple in unjust enrichment cases?

      Daniel Visser

      págs. 184-192

      

  • Articles

    • Brexit: Aplication of the EU Arbitration Convention and Recourse to the CJEU Following Departure of a Member State from the EU

      Judith Geyer, Michael Puls, Robert Ullmann

      págs. 193-210

      

    • BEPS Action 2: Trusts as Hybrid Entities

      Mark Brabazon

      págs. 211-242