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HMRC v Mayes: SHIPS that pass in the night - reconciling Mayes and Drummond
By Hui Ling McCarthy
It's Good to Talk
By Andrew Gotch and Hui Ling McCarthy - Taxation - 19 April
Analysis: Vodafone's Supreme Court Victory in India
by Nikhil Mehta and Garath Miles - Tax Journal - 3 February 2012
The Statutory Residence Test Consultative Document
By Aparna Nathan - British Tax Review, Issue 5, 2011
Archived Articles
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
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