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  British Tax Review   (United Kingdom)
  2005, Number 5
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  • CURRENT NOTES

  • A drive to curb the power of the ECJ?

  • The loss relief group litigation order

  • EU Mutual Assistance in Criminal Matters and the adoption of the Third Money Laundering Directive-traps for the unscrupulous

  • University spin-outs

  • SDLT avoidance scheme disclosure

  • Finance Act Notes

  • An overload of legislation

  • Anti-avoidance--sections 3-6 and Schedule 1, sections 38-39 and Schedule 7

  • Employee securities--section 12 and Schedule 2

  • Open-ended investment companies--section 16

  • Authorised unit trusts and open-ended investment companies--sections 17-23

  • Arbitrage--sections 24-31 and Schedule 3

  • Chargeable gains: location of assets--section 34 and Schedule 4

  • A deeming amendment to a deeming provision--section 36

  • How to benefit from two Finance Acts: accounting practice--section 37 and Schedule 6

  • Intangible fixed assets--section 41

  • Implementation of the amended Parent Subsidiary Directive--the strange case of section 43

  • Territories with a lower level of taxation--section 44

  • The European Company Statute--sections 51-65

  • The Adjudicator--section 69

  • Case Notes

  • Greenalls Management Ltd: the House of Lords' decision on the liability of authorised warehousekeepers for excise duty on fraudulently diverted goods

  • Macdonald v Dextra Accessories Ltd: recent developments

  • Articles
  • Cross-Border Tax Arbitrage--Policy Choices and Political Motivations
        Mark Boyle
                                                                                               +cite        
  • Filing by Internet in the UK
        Andrew Lymer, Ann Hansford and Catherine Pilkington
                                                                                               +cite        
  • Getting Tough on Avoidance--Blocking Reverse Annuities
        David Stopforth
                                                                                               +cite