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British Tax ReviewNumber 2 2013
Table of Contents
Current NotesThe financial crisis, tax avoidanee and an EU GAARTimothy Lyons
Addressing Base Erosion and Profit ShiftingHeather Self
Case NotesR. (on the application of Bampton Property Group Ltd) v King: the sequelGary Richards
FCE Bank plc v HMRC: applying Boake Allen to group re liefBrian Cleave
Julian Martin v HMRC: c1awback of bonusLoraine Watson
Àklagaren v Hans Àkerberg Fransson: Charter(ing) new territoryRui Camacho Palma
HMRC v Anson: hybrid mismatches and double taxation-a trip into WonderlandAngelo Nikolakakis
ArticlesVariation in the Outcomes ofTax Appeals Between Special Commissioners: An EmpiricalStudyMichael Blackwell
A South East Asian Tax OrganisationNolan Sharkey
Chartism and the Income TaxStephen Utz
TheFinancial Transaction Tax Proposal Under the Enhanced Cooperation Procedure: LegalandPractical ConsiderationsJoachim Engliseh, John Vella and Anzhela Yevgenyeva
BookReview
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