British Tax Review

• 

  Año 2019, Número 3

  • Current Notes

    • The Draft Non-Contentious Probate (Fees) Order 2018

      Laura Kermally

      págs. 237-239

      

    • The April 2019 Loan Charge

      Michael Blackwell

      págs. 240-256

      

    • UK accelerated depreciation policy in an international context

      Andrew Harper, Li Liu

      págs. 257-264

      

  • Case Notes

    • Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality

      Rebecca Sheldon

      págs. 378-382

      

    • Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards

      Edward Walker-Arnott, Michael Hunt

      págs. 383-392

      

  • Articles

    • The Relevant Economic Activity Test and its Impact on the International Corporate Tax Policy Framework

      Vikram Chand, Benjamin Malek

      págs. 394-422