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  British Tax Review   (United Kingdom)
  2006, Number 1
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  • CURRENT NOTES
  • The President's Advisory Panel on Tax Reform-a view from "over there"
        JOEL SLEMROD
                                                                                               +cite        
  • When is a dividend not a dividend?
        DAVID COHEN
                                                                                               +cite        

  • Marks & Spencer: something for everyone?

  • A new Advocate General at the ECJ

  • A GATT challenge to the EU Customs Duty regime

  • Retroactive or retrospective? A note on terminology

  • 2006-a golden jubilee

  • Notes On Pre-Budget Report
  • Real estate investment trusts
        JOHN CHALLONER
                                                                                               +cite        
  • Avoidance through the creation and use of capital losses by companies
        DAVID F. WILLIAMS
                                                                                               +cite        
  • Capital allowances and long funding leases-winners and losers
        TOM LYON AND JULIA OWEN
                                                                                               +cite        
  • The new leasing tax regime for corporate lessors and lessees-a summary
        TOM LYON AND JULIA OWEN
                                                                                               +cite        
  • Inheritance tax: HMRC strike back
        EMILY CAMPBELL
                                                                                               +cite        

  • Will they never learn?

  • Case Notes
  • Canada Trustco Mortgage Co v The Queen and Mathew v The Queen: The Supreme Court of Canada finally considers GAAR
        LARA FRIEDLANDER
                                                                                               +cite        
  • Identifying supplies. Further reflections on third party and multiple supplies: Debenhams Retail plc v CEC and College of Estate Management v CEC
        GEOFFREY MORSE
                                                                                               +cite        

  • Articles
  • Taxing Out of Time: Parliamentary Supremacy and Retroactive Tax Legislation
        GEOFFREY T. LOOMER
                                                                                               +cite        
  • The ECJ, Retrospectivity and the Member States' Tax Revenues
        HENK VORDING AND ALLARD LUBBERS
                                                                                               +cite