Grays' Inn Tax Bar GITC Review

GITC Review

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Volume VII - Number 1
December 2007

Depreciation and Trading Stock - Confusion Unconfounded
by Barrie Akin

"Benefit": A Note
by Milton Grundy

Abuse of Rights II - WHA: The Electon on Closer Inspection
by Hui Ling McCarthy

The United Kingdom as an Offshore Centre
by Aparna Nathan

Recent Trends in Tax Litigation
by Michael Thomas


Volume VI - Number 2
June 2007

Beneficiaries of Trusts and Foundations
By Philip Baker QC

The Ordinary and Extraordinary Power of the European Court of Justice
By David Goldberg QC

The Smith Story
By Milton Grundy

Abuse of Rights - Europe's Legal Elephant
By Hui Ling McCarthy

Section 75A FA 2003: the Death of SDLT Planning?
By Michael Thomas


Volume VI - Number 1
February 2007

Compulsory Purchase and Rollover Relief
By Barrie Akin

Beneficial Ownership - after Indofood
By Philip Baker QC

The Music Between the Notes: A review of "More Essays in International Tax Planning" by Milton Grundy
By Conrad McDonnell

Cyganik v. Agulian: Determining Domicile of Choice
By Aparna Nathan

Litigate or Die
By Patrick Way


Volume V - Number 2
May 2006

Tax Aspects of Rectification
By Barrie Akin

Payments for Share Capital and s.419 ICTA 1988
By Felicity Cullen

Double Tax Treaties and ss.739 and 740 ICTA 1988
By David Goy QC

College of Estate Management v. Customs & Excise Commissioners [2005] STC 1597: Case Note and Commentary
By Nicola Shaw

If Ramsay Were in Statutory Form
By Patrick Soares

Stamp Duty Land Tax ("SDLT") and Partnerships: An Introduction
By Michael Thomas


Volume V - Number 1
November 2005

Company Residence after Wood v. Holden
By Aparna Nathan

Section 80 TCGA 1992: in Breach of Community Law?
By Claire Simpson

Points of View
By Patrick Soares

Overage Agreements and Related SDLT Issues in Property Transactions
By Michael Thomas

Individual Residence and s.334
By John Walters QC

Dextra - Its Not Over Till the Fat Lady Sings and Other Cliches
By Patrick Way


Volume IV - Number 2
May 2005

The Problem is Perception
By David Goldberg QC

Treaty-Shopping through Life Assurance

By Milton Grundy

Volume IV - Number 1
November 2004

Book Review: “The Saving of Income Tax, Surtax and Death Duties” by Jasper More

By Philip Baker QC

Words From The Heart: Tax Avoidance of the Third Kind; the Lessons of Schrodinger’s Cat

By David Goldberg QC

Disclosure

By Patrick Way


Volume III - Number 2
April 2004

The World-Wide Response to the Harmful Tax Competition Campaigns

By Philip Baker QC

No Loss All Gain for Non-resident Companies

By Felicity Cullen

Property Dealers: Why not set up your own FURBS?

By Patrick Soares

VAT and alterations to listed buildings – the Zielinski Baker appeal

By John Walters QC

The Ramsay principle: where are we now?

By Patrick Way


Volume III - Number 1
November 2003

Stamp Duty Land Tax by Michael Thomas – A Review

by David Goldberg QC

Home Thoughts from Abroad

By Milton Grundy

Just Supposing ….

By Hugh McKay

MARD – Issues arising from the Mutual Assistance in the Recovery of Debts Directive

By Aparna Nathan


Volume II - Number 2
April 2003

Tax and Damages (1)

By Conrad McDonnell

Tax and Damages (2)

By Harvey McGregor QC

Tax and the Proceeds of Crime

By Nicola Shaw

The Influence of the European Court – Recent and Forthcoming Tax Cases

By Claire Simpson

Practical Inheritance Tax Planning – an overview

By Michael Thomas

Tax and Damages (3)

By John Walters QC

Employee Benefit Trusts

By Patrick Way


Volume II - Number 1
November 2002

The Application of the Convention to Partnerships, Trusts and other, Non-Corporate Entities

By Philip Baker QC

The Legal Adviser’s Responsibility

By David Goldberg QC

Disposals by Companies With Substantial Shareholdings

By David Goy QC

The Limited Partnership: A UK vehicle for non-residents with non-UK income

By Milton Grundy and Michael Thomas

IHT Planning – the Gift With Reversion Approach

By Patrick Soares

Modernising Stamp Duty on Land and Buildings in the United Kingdom

By Patrick Way


Volume I - Number 2
May 2002


Volume I - Number 1
November 2001