British Tax Review

• 

  Año 2017, Número 5

  • Current Note

    • OECD Discussion draft: additional guidance on the attribution of profits to permantent establishments

      Joseph L. Andrus, Richard Collier

      págs. 509-517

      

  • Finance Act 2017 Note

    • Section 6 and schedule 1: workers' services provided to public sector through intermediaries

      Glen Loutzenhiser

      págs. 518-524

      

  • Finance (No.2) Act 2017 Notes

    • Finance (No.2) act 2017 - a homeage to the Rolling Stones?

      Gary Richards

      págs. 525-526

      

    • Section 9: life insurance policies: recalculating gains on part surrenders etc

      Hui Ling McCarthy

      págs. 527-529

      

    • Section 11: EIS and SEIS: the no pre-arranged exits requirement; Sections 12-13 VCTS: follow-on; exchange of non-qualifying shares and securities

      Andrew Harper

      págs. 530-535

      

    • Section 15: business investment relief

      John Barnett

      págs. 536-538

      

    • Section 16-17 and schedules 2 and 3: trading and property businesses

      Tina Riches

      págs. 539-546

      

    • Sections 18-19 and shedule 4: carried -forward losses; counteraction of avoidance arrangements

      Ashley Greenbank, Jeremy Moncrieff

      págs. 547-554

      

    • Section 20 and schedule 5: corporate interest restriction

      Richard Collier

      págs. 555-557

      

    • Section 24: hybrid and other mismatches

      Sandy Bhogal

      págs. 558-562

      

    • Section 26: elections in relacion to assets appropriated to trading stock

      Jonathan Peacock

      págs. 563-565

      

    • Section 27-28: substantial shareholding exemption

      Oliver Walker, Stuart Pibworth

      págs. 566-571

      

    • Sections 29-30 and shecule 8: deemed domicile: income tax, capital gains tax, inheritance tax; Section 31 and schedule 9: settlements and transfer of assets abroad: value of benefits

      Robin Vos

      págs. 572-591

      

    • Section 32: exemption from attribution of carried interest gains

      David Yates

      págs. 592-593

      

    • Section 33 and schedule 10: inheritance tax on overseas property representing UK residential property

      Emma Chamberlain

      págs. 594-604

      

    • Sections 34-37 and shedules 11 and 12: disguised remuneration

      Paul Noble

      págs. 605-607

      

    • Part 3-sections 48-59: fulfilment businesses

      Donna Huggard

      págs. 608-609

      

    • Sections 60-62 and schedule 14: digital reporting and record-keeping

      Bill Dodwell

      págs. 610-611

      

    • Section 63 and schedule 15: partial closure notices

      Nigel Popplewell

      págs. 612-618

      

    • Section 65 and schedule 16: penalties for enablers of defeated tax avoidance

      Malcolm Gammie

      págs. 619-622

      

    • Section 67 and shedule 18: requirement to correct certain offshore tax non-compliance

      Philip Baker

      págs. 623-625

      

    • Section 68: penalty for transactions connected with VAT fraud etc

      Rebecca Foy

      págs. 626-630

      

  • Case Notes

    • Trustees of the P Panayi accumulation & maintenance settlements v HMRC: UK trustees protected by the Court of Justice

      Timothy Lyons

      págs. 631-640

      

    • BPP Holdings Ltd and others v HMRC: Securing administrative justice en tax tribunals

      Dimitrios Kagiaros

      págs. 641-648

      

  • Article

    • The knowing participation in VAT fraud: reflections on the content and the limits of a reasonable duty of due diligence

      Barbara Gunacker-Slawitsch

      págs. 649-666