Table of Contents Issue 2 2024

Issue 2 2024

Table of Contents

Case Notes

  • Sonder Europe Ltd v HMRC; Bolt Services UK Ltd v HMRC: Sonder and Bolt and TOMS, oh my - Etienne Wong
  • BCM Cayman LP v HMRC: partnerships as members of other partnerships - Michael McGowan
  • HMRC v Bluecrest Capital Management LP; Andrew Dodd v HMRC: partnership profits and "miscellaneous income" - Michael McGowan


  • Introduction: Democracy and Tax Administration - Stephen Daly
  • On the Rule of Law and Democracy: Policy Rules and Principles in Dutch Taxation - Hans Gribnau
  • A Case Study in Arcane But Impactful Tax Administration: Ireland and Withholding Tax on Patent Royalties in 2010 - Emer Hunt
  • The Rise and Demise of the New Zealand's Taxation Principles Reporting Act-A Lost Opportunity? - Adrian Sawyer
  • A Statutory Basis for the Use of Automated Risk Management Systems in Tax Administration - Angelika Mohr
  • Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens - Sara Closs-Davies, Lynda Burkinshaw and Jane Frecknall-Hughes
  • Shifting Sludge: Marginalised Taxpayers and Tax Administration - Amy Lawton and David Massey

Tables of Contents:

Table of Contents Issue 1 2024
Table of Contents 2023
Table of Contents 2022
Table of Contents 2021
Finance Act 2020 Note ss.98 to 100 by Martin Shah
Table of Contents 2020
Table of Contents 2019
Table of Contents 2018

Sample issue: Finance Act issue 2019;

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 and/or the publishers. Specific taxation advice should always be taken from an appropriately qualified person in relation to specific circumstances or before entering into any transaction.