British Tax Review

Thomson Reuters

AJG 3ABDC A*

Recent paperssorted by most recent

Paper	Year	Citations
Plastic packaging tax A Pirlot	2021	1 citations
Finance Act 2021, Section 6: charge and main rate for financial years 2022 and 2023; Section 8: increase in the rate of diverted profits tax Stuart Adam	2021	0 citations
Repeal of carbon emissions tax Alice Pirlot	2021	0 citations
Reform of Inheritance Tax Emma Chamberlain	2020	1 citations
Tax and the UK/Japan Comprehensive Economic Partnership Agreement Timothy J. Lyons	2020	0 citations
Buzzoni v HMRC and Lady Hood v HMRC: a reservation too far? Emma Chamberlain	2020	0 citations
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	2020	0 citations
Aozora v HMRC: guidance and legitimate expectations - a losing battle? Rachael O'Connor	2020	0 citations
Sections 77-79: stamp duty and stamp duty reserve tax Richard Collier	2020	0 citations
Sections 98-100 and Schedule 13: insolvency and joint and several liability Martin Shah	2020	0 citations
Section 7 and Schedule 1: workers' services provided through intermediaries Hugh Collins & Judith Freedman	2020	0 citations
Part 2 Sections 39-72: the UK's digital services tax John Vella	2020	0 citations
Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 v HMRC: the boundary between construction and impermissible legislation Barbara Belgrano	2020	0 citations
Ireland and Apple v European Commission: the competent exercise of competences Timothy J. Lyons	2020	0 citations
The Equalisation Levy: Dodging Existing Treaty Obligation Through a "Moral Tax" Sachit Jolly	2020	0 citations
Section 36: enterprise investment scheme: approved investment fund as nominee Andrew Harper	2020	0 citations
Beadle v HMRC: legality, interpretation and access to justice Stephen Daly	2020	0 citations
Don Yang Electronics: whether a subsidiary of a parent company is a fixed establishment by the mere fact of it existing Rebecca Sheldon	2020	0 citations
Section 25 and Schedule 4: corporate capital losses Sarah Squires	2020	0 citations
The Office of Tax Simplification's second inheritance tax report: a response Bill Dodwell	2020	0 citations

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