Report on the meaning of "beneficial ownership"
Prepared by Philip Baker QC for the UN Committee of Experts on International Cooperation in Tax Matters

Taking a Tax Appeal
By Felicity Cullen and Hui Ling McCarthy

Abuse of Rights - The Effect of the Doctrine on VAT Planning
By Hui Ling McCarthy

When is a Free Gift a Rebate?
By John Walters QC and Peter Landon

Budget 2005: Matters with an Offshore Element
By Aparna Nathan

Unofficial Partial Translation of D v. Inspector of Taxes (Case C-376/03)
By Philip Baker QC

Introduction to Stamp Duty Land Tax
By Michael Thomas

The Equality Principle In United Kingdom Taxation Law
By Philip Baker QC

Outsourcing and Financial Services
By John Walters QC, Michael Thomas & Peter Landon

Changing the Norm on Cross-border Enforcement of Debts
By Philip Baker QC

Interest Rate Contracts and the Schedular System
By Michael Thomas

Tax Avoidance, Tax Mitigation and Tax Evasion
By Philip Baker QC

The Decision in Ferrazzini: Time to Reconsider the Application of the European Convention on Human Rights to Tax Matters
By Philip Baker QC

The Application of the European Convention on Human Rights to Tax Matters in the United Kingdom
By Philip Baker QC

The 2002 Budget and IRC v. Melville
By Aparna Nathan

Bare Trusts From The Perspective of Income Tax, Capital Gains Tax and Inheritance Tax
By Nicola Shaw

Taxation and the Human Rights Act 1998
By Philip Baker QC

Taper Relief Can Go Down As Well As Up Over Time
By Felicity Cullen

Taper Relief – Increased Opportunities
By Felicity Cullen

Mobile Cranes and the Nationwide Case
By Nicola Shaw

Entity Classification
By David Goldberg QC

Alternative Offshore Structures
By Milton Grundy

The Willoughby Case
By David Goy QC and Philip Baker QC

Tradeable Assets
By Aparna Nathan

The Role of EC Law in UK Direct Tax
By John Walters QC

A General Anti-Avoidance Provision for VAT?
By Hugh McKay and Conrad McDonnell

The Approach of the Courts to Tax Planning
By David Goldberg QC

What is a Dividend?
By Barrie Akin

Accountancy Principles and Case I Profits
By Barrie Akin

Milking McGuckian
By Nicola Shaw

Whatever Means Necessary
By Hugh McKay and Nicola Shaw

Drafting Trusts – Taking on Board the Implications of the Botnar Case
By Nicola Shaw