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  British Tax Review   (United Kingdom)
  2005, Number 1
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  • Special Commissioners' bi-centenary

  • Retrospective tax legislation and the European Convention on Human Rights

  • PAYE and Share Option Schemes

  • The editorial team

  • Cumulative tables and index

  • Case Notes

  • Reorganisations: the impact of Unilever (UK) Holdings Ltd v Smith

  • Jones v Garnett: settlements and all that

  • Fairness is in the eye of the beholder: Al Fayed and ors v Advocate General for Scotland

  • Articles

  • Some Historical Recollections of Tax Practice and of the Special Commissioners
  • The Special Commissioners from Trafalgar to Waterloo
        John F. Avery Jones
  • The Special Commissioners after 1842: from Administrative to Judicial Tribunal
        John F. Avery Jones
  • Access to Justice before the Special Commissioners of Income Tax in the Nineteenth Century
        Chantal Stebbings
  • Masters of All They Surveyed:
        David Williams
        p.1900-14                                                                              +cite        
  • A Map of Society: Defining Income in British, British-Colonial and American Tax Legislation
        Assaf Likhovski