Table of Contents Issue 5 2023


Table of Contents

Current Notes

  • Loan relationships and unallowable purposes: HMRC's update - Elizabeth Keeling
  • The Transfer Pricing Directive - Richard Collier

Case Notes

  • JTI Acquisitions Co (2011) Ltd v HMRC: unallowable purpose - David Southern
  • GE Financial Investments v HMRC: a novel point of treaty interpretation - John Avery Jones
  • Michael Schütte v Finanzamt Brilon: the CJEU as the guardian of neutrality - Fabian Barth and Florian S. Zawodsky


  • The UK GAAR at 10 Years and the Development of Other Common Law GAARs - Judith Freedman
  • Some Reflections on Statutory Interpretation: What Role for the GAAR? - Malcolm Gammie
  • The GAAR Advisory Panel: A Safeguard in Name Only? - David Tipping
  • General Anti-Avoidance Rules: The Australian Story - Michael Bersten
  • Amendments to the Canadian General Anti-Avoidance Rule - David G. Duff
  • General Anti-Avoidance Rules in India: The Story so Far! - Mukesh Butani and Tarun Jain
  • Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience - Craig Elliffe
  • CIT v AQQ: The Singapore GAAR and its Australasian Influences - Vincent Ooi
  • The South African GAAR Survives its First Major Challenge but Troubling Issues Still Lie Ahead - Edward Liptak

Book Reviews

  • EU Value Added Tax and Beyond - Essays in Honour of Ben Terra (IBFD, 2023), by Marta Papis-Almansa (ed.) - Katarina Fast Lappalainen
  • Classifying Entities and the Meaning of "Tax Transparency": The UK Perspective (Wolters Kluwer, 2023), by Michael McGowan - Leopoldo Parada
  • Research Handbook on Corporate Taxation (Edward Elgar, 2023), by Reuven S. Avi-Yonah (ed.) - Adrian Sawyer

Tables of Contents:

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.