Articles
Below you can find articles written by members of chambers.
The articles listed below by Patrick Soares have all appeared in the Property Law Bulletin which is published by Thomson Reuters
Property Law Bulletin articles – 2013
Essential estate planning – dont sell the family trading company now and do a rights issue
Extending the term of a lease and the SDLT charge situation
Giving away part of the family home to avoid IHT whilst continuing to live there
Tax Memorandum – Non-Doms and UK Houses
The Joys of Being Self-Employed
The new disallowable debts regime for inheritance tax
The New Statutory Residence Test
UK Companies – Annual Residential Property Tax
Property Law Bulletin articles – 2014
Autumn Statement – December 2013
Disposal of Principal Private Residence
Subsales – some SDLT and VAT Points to Watch Out For
Update on the Ramsay Approach to Statutory Interpretation of Tax Legislation
VAT on Legal Services Relating to UK Land
Property Law Bulletin articles – 2015
The series of articles below are all taken from issues of the British Tax Review published by Sweet & Maxwell
The articles listed below have all appeared in the Bulletin for International Taxation which is published by the IBFD:
October 2021 - Multilateral Tax Treaties
December 2016 – The Proposed OECD Multilateral Instrument Amending Tax Treaties
April-May 2011 – International Assistance in the Collection of Taxes
The series of articles listed below have all appeared in issues of European Taxation published by the IBFD:
2021 - December - European Union - 60 Years of the European Convention on Human Rights and Taxation
The following articles appear in International Taxation, which is published by Taxmann
[2013] 9 ILT 247 – The Tax Treaty Network of the United Kingdom
Reprinted from INTERTAX, with permission of Kluwer Law International:
2022 Vol 50 Issue 8 & 9 - pgs 574-578 - Human Rghts and the Two-Pillar Solution
2020 Vol 48 Issue 10 - pgs 844-847 - The BEPS 2.0 Project Over the Coming Months
2020 Vol 48 Issues 8 and 9 pgs 805-813 - International Tax in the Time of COVID-19
2015 Vol 43 Issue 1 -The BEPS Project – Disclosure of Aggressive Tax Planning Schemes
2010 Vol 38 Issue 4 – Transfer Pricing and Community Law – The SGI Case
2002 Vol 30 Issue 6-7 – Changing the Norm on Cross-Border Enforcement of Tax Debts
2001 Vol 29 Issue 11 – The Decision in Ferrazzini
2001 Vol 29 Issue 6-7 – Should Article 6 ECHR (Civil) Apply to Tax Proceedings
The following articles appear in the Tax Journal, which is published by LexisNexis:
7 October 2016 – Bring on the revolution!
25 July 2014 – What does success look like for BEPS, and what is failure
1 September 2011 – ConDoc on Tax Treaties Anti-Avoidance
6 July 2011 – CFC Reform – Are the Proposals EU Compliant
The following articles appear in Tax Notes International, published by Tax Analysts
9th May 2016 – Privacy Rights in an Age of Transparency – A European Perspective
15 February 2016 – Conversations with Jeffrey Owens, Nina Olsen and Philip Baker
The following articles appear in Tax Treaty Monitor, published by IBFD:
Below is a list of articles that have appeared in various publications:
2016 – EC Tax Review Vol 2016/5-6 (published by Kluwer Law International BV) – BEPS Action 16: The Taxpayers’ Right to an Effective Legal Remedy Under European Law in Cross-Border Situations
2015 – January – Journal of International Taxation – BEPS Appraisal – Interview with Philip Baker QC
2014 – India Tax Insights, July-September issue (published by Ernst & Young) – Tracing the Colonial Roots of the Anti-avoidance Provisions in India
2009 – 8 October – Tax Adviser (CIOT) – What Governments do to People and How to Restrict It
2008 – 22 August, Issue 83 – International Fiscal Services – Taxation and Human Rights
2005 – 1 July – International Tax Review (published by Euromoney plc) – Why is it time for a European Tax Tribunal?
2001 – EC Tax Journal, Vol.4, Issue 3, 203-223 (published by Key Haven Publications Ltd) – A summary of tha acquis communautaire on direct taxation
2000 - first published in GITC Review - Avoidance, Evasion and Mitigation
1999 – Taxation Practitioner – ICI v Colmer Considered
Philip Baker has also contributed to many books on a variety of subjects in the area of taxation. Some of these contributions appear below
2019 - Current Tax Treaty Issues (published by IBFD) - Some Thoughts on Jurisdiction and Nexus
2018 – Landmark Cases in Revenue Law (published by Hart Publishing, edited by John Snape and Dominic de Cogan) – The Commerzbank Litigation (1990) – UK Lw, Tax Treaty Law and EU Law
2015 – Series on International Tax Law – ECJ Recent Developments in Direct Taxation 2014 (Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer and Alfred Storck, eds. published by Linde)
2014 – Series on International Tax Law – Tax Treaty Case Law Around the Globe 2014 (Michael Lang, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren and Daniël S. Smith, eds. published by Linde)
United Kingdom – Michael Macklin v Commissioners for Her Majesty’s Revenue and Customs
2014 – Series on International Tax Law -Dependent Agents as Permanent Establishments (Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck eds. published by Linde)
Dependent Agents as Permanent Establishments
2014 – Tax Aspects of Research and Development Within the European Union (Wlodzimierz Nykiel and Adam Zalasinski, eds. published by Lex)
CFC Aspects of International Property
2014 – Tax Experts Guide (published by Euromoney Institutional Investor plc)
2013 – United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries (published by UN)
Improper Use of Tax Treaties Tax Avoidance and Tax Evasion
2013 – Series on International Tax Law – Tax Treaty Case Law Around the Globe 2013 (Michael Lang, ed. published by Linde)
UK – Yates v Revenue and Customs Commissioners and Weiser v Revenue and Customs Commissioners
2013 – Series on International Tax Law – ECJ Recent Developments in Direct Taxation 2012 (Michael Lang,Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck, eds. published by Linde)
UK – The FII Glo (II) and FII Glo (III) Cases
2012-2013 – Taxation of Foreign Profits 2012-2013 (Philip Baker, Gen. Ed. published by LexisNexis)
2012 – Taxation of Intercompany Dividends Under Tax Treaties and EU Law (Guglielmo Maisto, Ed. published by IBFD)
The Meaning of Beneficial Ownership as Applied to Dividends Under the OECD Model Tax Convention
2010 – Residence of Individuals Under Tax Treaties and EC Law (Guglielmo Maisto, Ed. published by IBFD)
The Expression Centre of Vital Interests in Article 4(2) OECD Model Convention
2009-2010 – Taxation of Foreign Profits 2009/2010 (Philip Baker, Gen. Ed. published by LexisNexis)
2008 – Taxation Protection. Tax Policy – Papers of a Conference in Lodz, Poland on 9-10 May 2008 (The Centre for Tax Documentation and Studies)
Taxpayers’ Charter and a Taxpayers’ Charter for Europe
2008 – Comparative Perspectives on Revenue Law – Essays in Honour of John Tiley (Avery Jones, Harris, Oliver, eds. published by University of Cambridge)
Taxation Human Rights and the Family
2008 – A Common Consolidated Corporate Tax Base for Europe (Schön, Schreiber, Speng, eds. published by Springer Science and Business Media)
Some Brief Comments on the CCCTB and Dispute Resolution
2006 – International Fiscal Association; Cahiers de Droit Fiscal International – General Report (jointly with Richard Collier)
Attribution of Profits to Permanent Establishments
2002 – International Fiscal Association; Cahiers de Droit Fiscal International – UK Branch Report
Transfers of residence by Individuals – UK Branch report
1999-2000 – Taxline Tax Review (eds. Tim Good and Anita Monteith)
The Current State of Direct Tax Harmonisation in the European Union
1999 – The Principle of Equality in European Taxation (Gerard Meussen, ed. published by Kluwer)
The Equality Principles in United Kingdom Taxation Law
1999 – Revue International de Droit Economique
La Perception de la Concurrence Fiscale Deloyale par les Authorites Anglaises
1998 – The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law (Peter Essers, ed. published by Kluwer)
The UK’s Network of DTCs and the Relevance of Limitation of Benefit Provisions
The following article appears in the New Law Journal, which is published by LexisNexis:
The following article appear in Tax Adviser, the Journal of the Chartered Institute of Taxation
August 2015 – Statutory Residence Test
The following articles appear in the Tax Journal, which is published by LexisNexis:
11 October 2022 - Dower - SDLT and mulitple dwellings
27 May 2022 - Expenses - the wholly and exclusively test
4 February 2022 - Carter - discovery assessments and HMRC awareness
2 July 2021 - Capital allowancese - plant or premises
4 June 2021 - Benefits in kind and motor cars
5 February 2021 - Private residence relief - what is a residence
4 September 2020 - Actual or notional transactions
5 June 2020 - Lockdown reading
1 May 2020 - Waiving remuneration
3 April 2020 - UK Residence - Exceptional Days
6 March 2020 - Transactions in securities - the motive test
13 December 2019 - CGT and the date of acquisition
1 November 2019 - Reliance on HMRC manuals
4 October 2019 - Sale of goodwill
6 September 2019 - IR35 - an unsatisfactory trend
19 July 2019 - Purposive interpretations
7 June 2019 - Non-residents CGT returns
10 May 2019 - Vans - benefits in kind
12 April 2019 - Professional goodwill
1 March 2019 - Generally accepted accounting practice
9 November 2018 - Davies and tax treaty protection
6 July 2018 - IHT business property relief
1 June 2018 - Penalties and reasonable excuses
13 April 2018 - Personal service companies
2 March 2018 - IHT - enveloped UK residential property
2 February 2018 - Non-residents CGT returns
3 November 2017 - McQuillan and ordinary share capital
6 October 2017 - Vigne and IHT business property relief
7 July 2017 - Clark and discovery assessments
2 June 2017 - Kaczmarczyk - penalties for failure to file return
21 April 2017 - Leadley - claims by executors
24 February 2017 - Reasonable excuse and insufficiency of funds
13 January 2017 – Draft Finance Bill 2017 – private client points
11 November 2016 - The remittance basis and non-doms
7 October 2016 - Non-doms and UK residential property
5 August 2016 - Security for PAYE
8 July 2016 - Discovery assessments
27 May 2016 – One Minute With Peter Vaines
6 May 2016 - Purposive construction and restricted securities
4 March 2016 - Accelerated payment notices
5 February 2016 – The additional charge to SDLT
The article below appears in Taxation Magazine which is published by Tolley