British Tax Review

• 

  Año 2020, Número 1

  • Current Notes

    • The gig and and sharing economies: millions of new entrepreneurs; billions in lost VAT

      Richard Asquith

      págs. 5-21

      

    • VAT: quick fixes 2020

      Charlène Herbain

      págs. 22-36

      

  • Case Notes

    • Starbucks and Fiat Chrysler: is the European Commission defending national tax regimes?

      Timothy Lyons

      págs. 37-47

      

    • Foojit Ltd v HMRC: EIS preference share dividends - purposive construction of a closely-articulated statute

      Andrew Harper

      págs. 48-52

      

    • N Luxembourg 1 and others v Skatteministeriet: beneficial ownership and abuse of rights under the UE Interest and Royalties Directive

      Stuart Pibworth

      págs. 53-62

      

  • Articles

    • Accounting Profits, Tax Profits and Unitary Taxation (Revisited)

      Rhoda Brown, Lynne Oats

      págs. 63-81

      

    • Taxing Earnings from the Platform Economy: An EU Digital Single Window for Income Data?

      Daisy L.A. Ogembo, Vili Lehdonvirta

      págs. 82-101

      

    • Ardmore: Some Reflections on the "Practical Approach" to Identifying the Source of an Interest Payment

      Gerald Montagu

      págs. 102-131