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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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For 65 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.

British Tax Review is now indexed in Scopus.

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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.
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 Michael Blackwell at the Law Department, London School of Economics, Houghton St, Holborn, London WC2A 2AE or by email at m.c.blackwell@lse.ac.uk before writing to check that the case is not being covered by another contributor. On completion, the note should be sent to Michael Blackwell 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.


Founder Editor
G S A Wheatcroft MA (Oxon), JP, FTII, FBIM,
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
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, University of Oxford

Assistant Editor
Glen Loutzenhiser BComm (Sask), LLB (Toronto), LLM (Cantab), MA, DPhil (Oxon)
Associate Professor in Taxation Law, University of Oxford
Case Note Editor
Michael Blackwell, BSc, MSc, LLM, PhD
Associate Professor of Law, LSE Department of Law
Subject Editors
Emma Chamberlain (Personal Tax), MA (Oxon), CTA (Fellow) OBE, LRAM
of Lincoln’s Inn, Barrister; Visiting Professor, University of Oxford; Visiting Professor in Practice, LSE Inequalities Institute
Gary Richards MA, LLB (Cantab), CTA
Solicitor of the Supreme Court
Lynne Oats (Accounting), B.Bus, PGDipBus, PGC.PCE(HE), PhD (WAust)
Professor of Taxation and Accounting, University of Exeter
Michael Devereux (Economics), MA, MSc (LSE), PhD (UCL)
Director of the Oxford University Centre for Business Taxation; Professor of Business Taxation
Peter Harris (International), LLB (Queensland), LLM, PhD (Cantab)
Solicitor of the Supreme Court, Professor of Tax Law, University of Cambridge
Rita de la Feria (VAT), PhD (TCD)
Professor of Tax Law, University of Leeds
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
Book Review Editor
Stephen Daly, BCL INT (NUI), LLM (Lond), DPHIL (Oxon)
Lecturer in Corporate Law, King’s College London
Editorial Advisory Panel
John Avery Jones CBE, MA, PhD, LLM (Cantab), CTA (Fellow)
Retired Judge of the Upper Tribunal (Tax and Chancery Chamber)
Susan Ball MA (Oxon)
Solicitor of the Supreme Court
Richard Collier BA, Dip Law, LLM, PhD, ACA
Barrister, Associate Fellow, Saïd Business School, University of Oxford
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 Editors
Jane O’Hare LLB (Newc)
of Gray’s Inn and Linclons Inn, Barrister
Eleanor Loutzenhiser BA, MA (Durham)

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.


All Calendar Year and Any Time Start (ATS) subscriptions are subject to a continuous subscription agreement. This means that your subscriptions will automatically renew in future years, unless you tell us otherwise.

Before each renewal period we will send you an annual subscription statement to enable you to review your subscriptions. You must tell us about any changes within 30 days of the subscription statement date after which you will be invoiced and your subscription(s) will continue for a further year.

5 issues per annum


Bound volumes are available for prior years and as full sets. For pricing and to order please contact customer services.


Please find copies of sample issues below:


British Tax Review
Issue 5 2020
Table of Contents

Current Note
  • Tax and the UK/Japan Comprehensive Economic Partnership Agreement - Timothy Lyons
Case Notes
  • Ireland and Apple v European Commission: the competent exercise of competences - Timothy Lyons
  • Farnborough Airport Properties Co v HMRC: statutory interpretation and the “interstices” of administrative law - John Snape 
  • Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso: the Italian financial transaction tax tested against standard principles - Alexander Kanishchev
  • The Impact of Public Perceptions on General Consumption Taxes - Rita de la Feria and Michael Walpole 
  • Holding Proteus: Emerging Treaty Practice on Hybrid and Fiscally Transparent Entities - Mark Brabazon
Book Reviews
  • Tax Authority Advice and the Public (Hart Publishing, 2020), by S. Daly - Dominic de Cogan 
  • Double Taxation and the League of Nations (CUP, 2018), by S. Jogarajan - John Avery Jones 


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


Untitled Document Visit the British Tax Review microsite for full information on the journal https://www.sweetandmaxwell.co.uk/british-tax-review/index.aspx


Editorial Correspondence:
Judith Freedman
Worcester College
Email: btr@worc.ox.ac.uk
Publishing Editor:
Cari Owen
Thomson Reuters
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