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British Tax Review
British Tax Review
Practice Area: Taxation Law
ISSN: 0007-1870
Published by: Sweet & Maxwell
Subscription Information: Any Time Start
Format: Journal
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PRODUCT DESCRIPTION
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.
Please see the “Contents of Issues” tab for further details on the current issue.
Full text articles of the British Tax Review are available in print, online on Westlaw UK, Checkpoint World and Checkpoint UK. They can also be ordered individually from DocDel at Thomson Reuters Yorkshire office. Current rates are: £7.50 + copyright charge + VAT per item for orders by post and email (CLA account number must be supplied for email delivery). Fax delivery is an additional £1.25 per page (£2.35 per page outside the UK). For full details, and how to order, please contact DocDel on Tel: 01422 888 019. Fax: 01422 888 001. Email: trluki.admincentral@thomsonreuters.com. Go to: http://www.sweetandmaxwell.co.uk/our-businesses/docdel.aspx.

British Tax Review has recently been accepted to Scopus and is currently being indexed. More details to follow once this stage has been completed.

CONTENTS

Contents of Recent Issue

    Issue 3 2019: Finance Act 2019 Issue


    Current Notes
    • “The Draft Non-Contentious Probate (Fees) Order 2018” by Laura Kermally
    • “The April 2019 Loan Charge” by Michael Blackwell
    • “UK accelerated depreciation policy in an international context” by Andrew Harper and Li Liu

      Finance Act 2019 Notes
      • “Editorial: Finance Act 2019—just a side show?” by Gary Richards
      • “Section 13: disposals by non-UK residents; and Schedule 1: chargeable gains accruing to non-residents” by Giles Clarke
      • “Section 13: disposals by non-UK residents; and Schedule 1, paragraph 21: Schedule 5AAA to the Taxation of Chargeable Gains Act 1992—UK property rich collective investment vehicles” by Sarah Squires
      • “Section 15 and Schedule 3: offshore receipts in respect of intangible property” by Anne Fairpo
      • “Section 16 and Schedule 4: avoidance involving profit fragmentation arrangements” by Philip Baker
      • “Section 18 and Schedule 6: diverted profits tax” by Dan Neidle
      • “Section 19: hybrid and other mismatches: scope of Chapter 8 and ‘financial instrument’” by Barbara Onuonga
      • “Section 21: permanent establishments: preparatory or auxiliary activities” by Philip Baker
      • “Section 22 and Schedule 7: payment of CGT exit charges; Section 23 and Schedule 8: corporation tax exit charges” by Timothy Lyons
      • “Section 24: group relief: meaning of ‘UK related’ company” by Gary Richards
      • “Section 25 and Schedule 9: intangible fixed assets: restrictions on goodwill and certain other assets” by Anne Fairpo
      • “Section 26: intangible fixed assets: exceptions to degrouping charges Gary Richards
      • “Section 27 and Schedule 10: corporation tax relief for carried-forward losses” by Ashley Greenbank
      • “Section 32 and Schedule 13: temporary increase in annual investment allowance” by Andrew Harper and Li Liu
      • “Sections 30–35: capital allowances” by Glen Loutzenhiser
      • “Section 36 and Schedule 14: leases: changes to accounting standards etc” by Michael Everett
      • “Section 39 and Schedule 16: entrepreneurs’ relief” by Peter Rayney
      • “Sections 42–46: stamp duty land tax” by Susan Ball
      • “Section 47: stamp duty: transfers of listed securities and connected persons; Section 48: SDRT: listed securities and connected persons” by Nigel Popplewell
      • “Section 52 and Schedule 17: VAT treatment of vouchers” by Dilpreet K. Dhanoa
      • “Section 53 and Schedule 18: VAT groups: eligibility” by Philippe Gamito and Karen Killington
      • “Section 66: residence nil-rate band” by Richard Wallington
      • “Section 83: resolution of double taxation disputes” by Philip Baker
      • “Section 84: international tax enforcement: disclosable arrangements” by Philip Baker
      • “Section 87: voluntary returns” by Sandra Eden
      • “Section 90: minor amendments in consequence of EU withdrawal” by Timothy Lyons

        Case Notes
        • “Praesto Consulting UK Ltd v HMRC: input tax credit—a focus on substance and reality” by Rebecca Sheldon
        • “Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards” by Edward Walker-Arnott and Michael Hunt

        Article

          • The Relevant Economic Activity Test and its Impact on the International Corporate Tax Policy Framework” by Vikram Chand and Benjamin Malek

          Book Reviews
          • Tax Design and Administration in a Post-BEPS Era (Birmingham: Fiscal Publications, 2019), by K. Sadiq, A. Sawyer and B. McCredie (eds), reviewed by Glen Loutzenhiser
          • Nexus Requirements for Taxatio
          CONTRIBUTOR INFORMATION
          Correspondence
           
          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 5,000 and 12,000 words including footnotes 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 but only in exceptional circumstances will articles of over 15,000 words including footnotes be published.
           
          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.
          EDITORS & EDITORIAL BOARD
          General Editor
          Judith Freedman CBE, MA (Oxon), Hon. CTA (Fellow), FBA
          Solicitor of the Supreme Court; Pinsent Masons Professor of Tax Law and Policy, 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

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

          Assistant Case Note Editor
          Michael Blackwell, BSc, MSc, LLM, PhD
          Assistant Professor of Law, LSE Department of Law

          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
          Lynne Oats (ACCOUNTING) B.BUS, PGDipBUS, PGC.PCE(HE), PhD (WAust)
          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 Feria (VAT) PhD (TCD)
          Professor of Tax Law, University of Leeds

          Editorial Advisory Panel
          John Avery Jones CBE, MA, PhD, LLM (Cantab), CTA (Fellow)
          Retired Judge of the Upper Tribunal (Tax and Chancery Chamber)
          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

          British Tax Review - Disclaimers
          The editors, contributors and publishers are not to be taken to be giving legal, tax or other advice of any kind by virtue of contributing to and publishing this Review. Opinions expressed by a contributor are not necessarily shared by the editors. Specific taxation advice should always be taken from an appropriately qualified person in relation to specific circumstances or before entering into any transaction.

          Please note that Sweet & Maxwell house style deviates from the official EU citation style in relation to case references. This deviation follows common law style and is designed to increase publishing efficiency and enhance consistency across Sweet & Maxwell products.
          SUBSCRIPTION INFORMATION
          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 - PREVIOUS YEARS
          Bound volumes are available for prior years and as full sets. For pricing and to order please contact customer services.
          SAMPLE ISSUE
          Please find copies of sample issues below:
          CONTENTS OF ISSUES
          Recent issues

          Issue 2 2019

          • The Tax Justice Network-Africa v Cabinet Secretary for National Treasury & 2 others: a big win for tax justice activism?
          • Prudential Assurance Co Ltd v HMRC: remedying EU discrimination in foreign portfolio dividend cases
          • R. (on the application of Dickinson) v HMRC and R. (on the application of Vacation Rentals (UK) Ltd) v HMRC: delegitimising legitimate expectations - the macro-political field
          • Project Blue Ltd v HMRC: judicial interpretation of "blunderbuss" SDLT provisions when two worlds collide
          • Emerging Perspectives on the Evolving Arm's Length Principle and Formulary Apportionment
          • A Call to Action: From Evolution to Revolution on the Common Reporting Standard
          • Home Sweet Home: Tax Treaty Interpretation and the Problem with Language Under Consideration of the Permanent Home Tie-Breaker
          • The Impact of Bilateral Investment Treaties on Taxation
          • Tax Sovereignty in the BEPS Era

          AVAILABLE ONLINE
          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 TO YOUR LIBRARY
          Recommend this Journal to your library using our Library Requisition Form
          CONTACT US
          Editorial Correspondence:
          Judith Freedman
          Worcester College
          Oxford
          OX1 2HB
          Email: btr@worc.ox.ac.uk
           
          Publishing Editor:
          Cari Owen
          Thomson Reuters
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          London
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