The dynamics of taxation : essays in honour of Judith Freedman /

Bibliographic Details
Corporate Author:	EBSCOhost
Other Authors:	Freedman, Judith (honouree.), Loutzenhiser, Glen (Editor), La Feria, Rita de (Editor)
Format:	eBook
Language:	English
Published:	Oxford ; New York : Hart Publishing, 2020.
Subjects:	Freedman, Judith. Taxation > Law and legislation. Taxation > Law and legislation > England. Husband and wife > Taxation > England. Small business > Taxation > Law and legislation > England. Tax evasion > Law and legislation > England. Taxation > Law and legislation > European Union countries. Époux > Impôts > Angleterre. Taxation & duties law. Law > Taxation. Husband and wife > Taxation Small business > Taxation > Law and legislation Tax evasion > Law and legislation Taxation > Law and legislation England European Union countries Electronic books.
Online Access:	Connect to the full text of this electronic book

Table of Contents:

Introduction: A tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria
Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser
Does an inheritance tax have a future? : practical options to consider / Emma Chamberlain
Should the suggestion that ownership is a 'myth' have any implications for the structure of tax law? / Edwin Simpson
Income taxation of small business : towards simplicity, neutrality and coherence / David G Duff
Principles and practice of taxing small business / Stuart Adam and Helen Miller
Dependent contractors in tax and employment law / Hugh Collins
Tackling tax avoidance : the use and growth of statutory 'avoidance' language / Malcolm Gammie
EU general anti-(tax) avoidance mechanisms / Rita de la Feria
The concept of abuse of law in European taxation : a methodological and constitutional perspective / Wolfgang Schön
Fiscal jurisdiction and multinational groups : a perspective from 'political right' / John Snape
Reflections on the allowance for corporate equity after three decades / Michael P Devereux and John Vella
The changing patterns of EU direct tax integration / Anzhela Cédelle
The origins, development and future of zero-rating in the UK / Geoffrey Morse
Drawing the boundaries of HMRC's discretion / Stephen Daly
Trends in tax administration / Michael Walpole
True and fair view and tax accounting / Andrés Báez Moreno.