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British Tax Review
British Tax Review
Practice Area: Taxation Law
ISSN: 0007-1870
Published by: Sweet & Maxwell
Last Release: Dec 2015 / Next Release: Mar 2016
Subscription Information: 5 Issues a year, Calendar year
Format: Journal
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For nearly 60 years, British Tax Review has provided in-depth analysis of tax law; examining changes and providing valuable commentary for practitioners, academics and policy makers. Its editorial board comprises 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.

Issues 4 and 5 of British Tax Review take an in-depth look at the two Finance Acts passed in 2015, with Finance Acts 2015 notes, case notes and articles from some of the biggest names in tax, including Imran S. Afzal (Field Court Tax Chambers), Matthew Barling (PricewaterhouseCoopers), Lydia Challen (Allen & Overy), Emma Chamberlain (Pump Court Tax Chambers), David Ewart QC (Pump Court Tax Chambers), Sarah Falk (Freshfields), Keith Gordon (Temple Tax Chambers), Andrew Harper (New Street Chambers), Stephen Herring (IOD), Robin Hutton (BDO), Chris Lallemand (Smith & Williamson), Pete Miller (The Miller Partnership), Michael McGowan (Sullivan and Cromwell), Aparna Nathan (Devereux Chambers), Adrian Shipwright (MLaw), John Snape (Warwick Law School), Neal Todd (Berwin Leighton Paisner) and Robin Williamson MBE (Low Incomes Tax Reform Group), as well as contributions from the distinguished editorial board.

Issues 4 and 5 of the Review cover:
  • Finance Acts 2015 notes on income tax, corporation tax, capital gains tax, SDLT, ATED, anti-avoidance, inheritance tax, country-by-country reporting, bank levy, expenses relating to compensation, reliefs, enterprise investment schemes, loan relationships, CFCs—and much more;
  • case notes on HMRC v Pendragon plc and others, Anson v HMRC, HMRC v Lloyds Bank Leasing (No 1) Ltd, South African Reserve Bank v Shuttleworth, AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service and S&I Electronics Ltd v HMRC;
  • articles on UK Tax Policy and Legislation, the Transferable Personal Allowance and Capital Taxes.

Full text articles of the British Tax Review are available in print, online on Westlaw UK, and Checkpoint World. The British Tax Review also will soon be available on Checkpoint UK.

Editorial correspondence should be addressed to Judith Freedman, Worcester College, Oxford, OX1 2HB or to btr@worc.ox.ac.uk.
We welcome submission of articles for consideration by the Editors with a view to publication. Articles for the Review of various lengths are acceptable, usually between 3,000 and 12,000 words with an Abstract of between 100 and 200 words. Shorter pieces are welcome as current notes or case notes and longer pieces will also be considered.
The current house style guide at the link below this information
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.
General Editor
Judith Freedman CBE, MA (Oxon), Hon. CTA (Fellow)
Solicitor of the Supreme Court; Pinsent Masons 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, MA, 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
Professor of Taxation and Accounting, University of Exeter
Peter Harris (INTERNATIONAL) LLB (Queensland), LLM, 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 (SASK), LLB (TORONTO), LLM (Cantab), MA, DPHIL (Oxon)
Associate Professor in 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
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
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 
Bound volumes are available for prior years and as full sets. For pricing and to order please contact customer services.
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
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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:
Alexia Sutton
Sweet & Maxwell 
160 Blackfriars Road
Email: Alexia.sutton@thomsonreuters.com
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