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Washington & Lee Law School
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  British Tax Review   (United Kingdom)
  2005, Number 4
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  • A significant omission in the Constitution for Europe? Tax Barriers

  • Finance Act Notes

  • The first Finance Act of 2005—again

  • Alternative Finance Arrangements—sections 46-57 and Schedule 2; section 94 and Schedule 8

  • Tax avoidance using film and partnership reliefs: night for day? Sections 58-71 and Schedule 3

  • Accounting practice and related matters—section 80 and Schedule 4

  • Dividends by reference to which a deduction is allowed: no underlying tax relief—section 85

  • Double taxation relief—limits on credit—trading profits—section 86

  • Double taxation relief—schemes and arrangements designed to increase relief—sections 87 and 88 and Schedule 5

  • Controlled foreign companies: ADP dividends and double taxation relief: section 89

  • Foreign taxation of group as single entity: exclusion of ADP CFCs—section 90

  • Tax avoidance involving annual payments and double taxation relief—section 91

  • Case Notes

  • Wood v Holden: establishing residence, "Game over" for aggressive VAT planning? RAL v Commissioners of Customers & Excise

  • Jones v Garnett: High Court gives taxpayer the cold shoulder

  • Articles
  • The Human Rights Act 1998 and the Treasury Consents regime
        Richard Cory
  • Aspects of Constructing a Rational Framework for Loss Relief: A Sample of How Four Countries Compete
        Maureen Donnelly and Allister Young