British Tax Review

• 

  Año 2020, Número 3

  • Current Notes

    • The Office of Tax Simplification's second inheritance tax report: a response

      Bill Dodwell

      págs. 257-259

      

  • Case Notes

    • News Corp UK & Ireland Ltd v HMRC: digital newspapers

      Max Schofield

      págs. 260-268

      

    • Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 v HMRC: the boundary between construction and impermissible legislation

      Barbara Belgrano

      págs. 269-282

      

    • Stephen Hoey v HMRC and Philip Higgs and others v HMRC: section 684(7A) ITEPA - a load of Hoey?

      Richard Thomas

      págs. 283-294

      

    • Michael Coyle t/a Coyle Transport v HMRC: trouble brewing - omiting to appeal in time against a potentially invalid excise duty assessment on a load of beer

      Rebecca Sheldon

      págs. 295-301

      

  • Articles

    • Intangibles and the Transfer Pricing Reconstruction Rules: A Case Study of Amazon

      Antony Ting

      págs. 302-334

      

    • Withholding Tax Planning: Should it be Disclosed, and how might it be Challenged?

      Sarah Gabbai

      págs. 335-353

      

    • The VAT Compliance Burden in the UK: A Comparative Assessment

      Yige Zu, Chris Evans, Richard Krever

      págs. 354-377