British Tax Review

• 

  Año 2015, Número 5

  • Editorial

    • Editorial

      Gary Richards

      págs. 597-599

      

  • Finance (No.2) Act 2015 Notes

    • Section 8: annual investment allowance

      Andrew Harper

      págs. 600-601

      

    • Sections 9-15 and Shedule 1: inheritance tax

      Imran S. Afzal Afzal

      págs. 601-603

      

    • Section 16 and Schedule 2: bank levy rates for 2016 to 2021 ; section 17 and Schedule 3: banking companies: surcharge

      Richard Collier

      págs. 603-607

      

    • Section 18: banking companies: expenses relating to compensation

      Richard Collier

      págs. 607-609

      

    • Section 24: relief for finance costs related to residential property businesses

      Stephen Herring, Robin Hutton

      págs. 609-613

      

    • Section 25 and schedule 5:enterprise investment scheme

      Andrew Harper

      págs. 614-624

      

    • Section 32 and schedule 7: loan relationships and derivate contracts

      Lydia Challen

      págs. 624-631

      

    • Section 35: group relief

      Timothy Lyons

      págs. 631-632

      

    • Sections 36-37: CFC charge: abolition of relief

      Sarah Falk

      págs. 632-636

      

    • Section 38: restitution interest payments: new 45 per cent corporation tax on restitutionary interest

      Chris Lallemand

      págs. 636-638

      

    • Section 40: changes in trading stock not made in course of trade

      Adrian Shipwright

      págs. 639-640

      

    • Section 43: carried interest

      Neal Todd

      págs. 640-644

      

    • Section 50: international agreements to improve compliance: client notification

      Philip Baker

      págs. 644-646

      

    • Section 51 and schedule 8: enforcement by dedution from accounts

      Keith Gordon

      págs. 646-648

      

  • Case Notes

    • HMRC v Lloyds Bank Leasing (No 1) Ltd: the troublesome increase in the scope of the "sole or main object" test

      Michael McGowan

      págs. 649-654

      

    • South African Reserve Bank v Shuttleworth: exchange control exit tax- a regulatory charge or a tax?

      Jennifer Roeleveld

      págs. 654-658

      

    • AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service: the creation of service permanent establishments

      Craig West

      págs. 659-663

      

    • S&I Electronics Ltd v HMRC and the state of MTIC VAT fraud

      Max Schofield

      págs. 663-678

      

  • Article

    • Capital Taxes - Time for a fresh look?

      Emma Chamberlain

      págs. 679-690

      

  • Book Reviews

    • State aid, subsidy and tax incentives under UE and WTO law

      Christiana HJI Panayi

      págs. 691-692

      

    • Sham Transactions

      Michael Walpole

      págs. 692-693