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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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