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British Tax Review
British Tax Review
Practice Area: Taxation Law
ISSN: 0007-1870
Published by: Sweet & Maxwell
Last Release: Nov 2015 / Next Release: Jan 2016
Subscription Information: 5 Issues a year, Calendar year
Format: Journal
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For over fifty years, British Tax Review has continued to provide unrivalled in-depth analysis of tax law; examining changes and providing valuable commentary for practitioners, academics and policy makers. Its editorial board is comprised of lawyers, accountants and economists.
The Review provides articles which are subject to a rigorous anonymous refereeing process prior to acceptance for publication and which are thought provoking and wide ranging; covering domestic, international and comparative topics across the whole field of tax law. In addition, the Review offers current notes on topical matters and case notes on relevant European Court decisions, reviews on major new taxation publications and regular special issues covering the Finance Acts and other major tax issues.

Among the developments which are being covered by the Review in the coming months are:

  • Finance Act 2015 highlights and budget developments
  • OECD Base Erosion and Profit Shifting Action Plan
  • Plus, continued case notes and commentary

Tax played an important part in the 2015 General Elections discussions in the UK and the Review will be covering the pre election and the post election Finance Acts as well as many of the more long term proposals raised during these discussions and in the Summer Budget of 2015.

The Review will also continue its coverage of the OECD's BEPS project, as more papers are due out in Autumn 2015, and the more active EU tax programme will be monitored closely too.

The most recent release of the BTR is a special issue on BEPS and the EU. With articles from some of the biggest names from across Europe, including Professor Wolfgang Schön (Max Planck Institute for Tax and Public Affairs), Professor Rudolf Streinz (Ludwig-Maximilians-Universität München) and prof. Dr Raymond H.C. Luja (Maastricht University) among many others.

The topics which are being covered by the Review in this issue include:

  • The Digital Economy
  • Hybrid Mismatch Arrangements
  • CFC Rules
  • Interest Deduction
  • Harmful Tax Practices
  • Treaty Abuse
  • The Multinational Instrument initiative
  • The impact of BEPS on state aid.
Current Notes - offering concise comment on topical matters such as draft legislation and consultative documents
Articles providing an in-depth look at specialist topics
Case notes - significant case law with critical comment
Book reviews and notices
Tables of cases, legislation

Editorial correspondence should be addressed to Judith Freedman, Worcester College, Oxford, OX1 2HB or to btr@worc.ox.ac.uk
The ideal length for an article should be between 5,000 and 12,000 words although longer articles are sometimes accepted if the topic and treatment merits this. Articles should be accompanied by an Abstract of between 100 and 200 words.

Shorter pieces of under 4,000 words will normally be treated as current notes or case notes. Pieces which are longer than 4,000 words will be treated as articles and will therefore be subject to the standard review procedure.
The current house Style Guide is linked at the bottom of this section
Papers to be considered for publication should be sent to the Editors, preferably by email to btr@worc.ox.ac.uk
Otherwise by post to Judith Freedman at the above address. All material should be double-spaced in electronic form, either on disk or sent by email in Microsoft Word format. Submission of a paper will be held to imply that it contains original unpublished work and is not being submitted for publication elsewhere. Articles will be refereed anonymously by two expert referees and accepted entirely at the discretion of the Editors. The Editors may request contributors to revise their articles to take account of the referees' and Editors' comments and also reserve the right to make any amendments which may be appropriate prior to publication. Contributors who wish to submit a case note are advised to contact Sandra Eden at School of Law, The University of Edinburgh, Old College, South Bridge, Edinburgh, EH8 9YL or by email at sandrae@staffmail.ed.ac.uk before writing to check that the case is not being covered by another contributor. On completion, the note should be sent to Sandra Eden by email or post in the same form as described above for articles.

Article Submission - Review Procedure and Terms

If the Editors consider an article to be suitable in scope and subject matter for publication the Review’s standard procedure is to send an anonymised version of the article for review by two referees who are expert in the subject matter discussed in the article.

Upon receipt of the referees' reviews the Editors then decide whether or not to accept the article for publication. This is entirely a matter for their discretion, although they will take the reports into account. If they should decide to accept, the Editors consider at that stage whether or not any amendment of the article is required prior to publication.

In view of the stages involved and depending upon the length of the article and any prior commitments of the individual referees, the overall review process can take some time, usually between six and eight weeks from the date of original submission

The Editors require confirmation that the article has not, either in part or in whole, been published in, or submitted to, any other journal; that it has not, either in part or in whole, been published on the internet or elsewhere and that it is not similar, either in part or in whole, to any other work that has been previously published. If the article builds on previous work that is, of course, acceptable but this must be made clear in the submission letter and it should also be clear from referencing in the article, so that referees can decide whether there is sufficient originality in the new work.

If the article is accepted by the BTR, the Editors require confirmation that the article will not be published elsewhere otherwise than with the permission of Sweet and Maxwell and the Editors and then not until after the BTR issue in which it is contained is published. If Sweet and Maxwell and the Editors give permission for subsequent publication, which they normally will do, they will require full acknowledgement that the article was first published in the BTR. Sweet and Maxwell and the Editors permit publication of the PDF supplied by the publishers on SSRN, business and personal websites with full attribution.

It is essential that the Editors receive this confirmation as the Review will only normally:-

i) consider material that is not being considered concurrently by another publisher and

ii) publish original work that has not previously been published elsewhere, either in part or in whole, and is not similar, either in part or in whole, to work that has previously been published.

The Editors do not normally consider student theses or dissertations unless the same have been revised and are presented in a form and length that is appropriate for an article.

Style Guide Information Linked Below


General Editor
Judith Freedman CBE, MA (Oxon), Hon. CTA (Fellow)
Solicitor of the Supreme Court; Professor of Taxation Law, University of Oxford;
Director of Legal Research, Oxford University Centre for Business Taxation

Joint General Editor
Philip Baker, OBE, QC MA (Cantab), BCL, LLM, MBA, PhD, CTA (Fellow)
Senior Visiting Research Fellow, Institute for Advanced Legal Studies, London University; Visiting Professor, Oxford University

Case Note Editor
Sandra Eden BA (Kent), LLB (Edinb), CTA

Assistant Editors

  • Gary Richards, LLB (Cantab), CTA
    Solicitor of the Supreme Court
  • Timothy Lyons QC, (EUROPEAN LAW) LLB (Bristol), LLM, PhD (Lond), CTA (Fellow),
    TEP of Inner Temple, Lincoln’s Inn and King’s Inns, Dublin, Barrister
  • Lynne Oats (ACCOUNTING) B.BUS, PGDipBUS, PGC.PCE(HE), PhD (WAust)
    Professor of Taxation and Accounting, University of Exeter
  • Peter Harris (INTERNATIONAL) LLB (Queensland), LL M, PhD (Cantab),
    Solicitor of the Supreme Court, Professor of Tax Law, University of Cambridge
  • Michael Devereux (ECONOMICS) MA, MSc LSE ; PhD (UCL),
    Director of the Oxford University Centre for Business Taxation; Professor of Business Taxation
  • Rita De La (VAT) PhD (TCD)
    Professor of Tax Law, Durham University

Assistant Editor and Book Review Editor
Glen Loutzenhiser
BCOMM (SAS K), LLB (TORONTO ), LL M (Cantab), MA, DPHIL (Oxon), CA
Associate Professor of Taxation Law, University of Oxford

Editorial Advisory Panel

  • John Avery Jones CBE, MA, PhD, LLM (Cantab), CTA (Fellow)
    Solicitor of the Supreme Court
  • David Oliver BA (Lond), MA (Cantab), FCA
  • Erica Stary LLM (Lond), CTA (Fellow), ATT (Fellow), TEP
    Solicitor of the Supreme Court
  • Susan Ball MA (Oxon) Solicitor of the Supreme Court
  • Richard Collier BA, Dip Law, LLM, PhD, ACA Barrister
  • Wolfgang Schön DR IUR (Bonn) DR IUR Hon (Louvain-la-Neuve) Director, Max Planck Institute for Tax Law and Public Finance; Honorary Professor, Munich University

Production Editor
Jane O'Hare LLB (Newc) of Gray’s Inn, Barrister

Annual subscriptions for this title run from January to December. We will contact you each year to ascertain whether you wish to renew your subscription.
5 issues per annum.
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The following bound volumes of the British Tax Review are available:

British Tax Review Bound Volume 2014
ISBN: 9780414036130

British Tax Review Bound Volume 2013
ISBN: 9780414029415

British Tax Review Bound Volume 2012
ISBN: 9780414025837

British Tax Review Bound Volume 2011
ISBN: 9780414048805

British Tax Review Bound Volume 2010
ISBN: 9780414043909

British Tax Review Bound Volume 2009
ISBN: 9780414040199
British Tax Review Bound Volume 2008
ISBN: 9781847036407

British Tax Review is included in the following indexing and abstracting services:
Legal Journals Index on Westlaw UK
Articles Index from Lawtel
Full text articles of the British Tax Review are available via subscription to www.westlaw.co.uk  
Recommend this Journal to your library using our Library Requisition Form.
Copyright in articles submitted shall remain with the author(s).
In consideration of Sweet & Maxwell publishing and giving the author credit for said publictaion, the author hereby grants to Sweet & Maxwell (and its affiliates) a sole and exclusive royalty free licence to publish any of the articles submitted by the author for publication in its products (whether in print or digital form) throughout the world for the legal term of copyright and all renewals and extentions thereof. Publication is at Sweet & Maxwell's discretion.
The author warrants that the articles do not infringe any industrial or intellectual property rights of any third party and have not previously been published [except as may be otherwise agreed with Sweet & Maxwell]
Authors may publish articles on their own non-commercial website (i.e. a website providing free information only, by way of promotion of the author's practice or business) or on academic sites such as university websites and the Social Science Research Network website, and that any such reproduction of articles published in the Journal shall be attributed to the Journal as follows:
[issue year] B.T.R. No.issue number, © Thomson Reuters (Professional) UK Limited and contributors, available via: www.westlaw.com
Editorial Correspondence:
Judith Freedman
Worcester College
Email: btr@worc.ox.ac.uk

Publishing Editor:
Jo Forey
Sweet & Maxwell
160 Blackfriars Road
SE1 8EZTel: 020 75428670
Email: jo.forey@thomsonreuters.com
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