Field Court Tax Chambers

Articles

Unchanged:

Below you can find articles written by members of chambers.

Unchanged: Articles by Patrick Soares

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

Budget 2014

Disposal of Principal Private Residence

New CGT charge on UK houses

Subsales – some SDLT and VAT Points to Watch Out For

The General Anti-Abuse Rule

Update on the Ramsay Approach to Statutory Interpretation of Tax Legislation

VAT on Legal Services Relating to UK Land

Property Law Bulletin articles – 2015

SDLT and the Punative Rates for Residential Property

Unchanged: Articles by Patrick Way KC

International Sportsplayers – dealing with sportsplayers coming to the United Kingdom

Unchanged: Articles by Philip Baker KC

Unchanged:

Unchanged: British Tax Review

The series of articles below are all taken from issues of the British Tax Review published by Sweet & Maxwell

BTR 2021 4 361-364

BTR 2021 1 14-23

BTR 2020 4 387-390

BTR – 2018 5 514-520

BTR 2017 3 295-373

BTR 2016 4 454-465

BTR 2015 3 408-416

BTR 2015 2 167-171

BTR 2014 4 474-476

BTR 2013 5 605-606

BTR 2013 4 505

BTR 2013 4 407-409

BTR 2013 4 371-373

BTR 2013 1 1-8

BTR 2012 4 492

BTR 2012 4 489-491

BTR 2011 6 626-630

BTR 2011 2 125-131

BTR 2008 4 329-334

BTR 2007 1 1-6

BTR 2005 1 1-9

BTR 2002 4 348-352

BTR 2000 4 211-377

BTR 1999 1 14-15

BTR 1993 5 313-318

Unchanged: Bulletin for International Taxation

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

October 2012 – Improper Use of Tax Treaties – The New Commentary on Article 1 and the Amended Article 13(5)

April-May 2011 – International Assistance in the Collection of Taxes

Unchanged: Recent Decisions of the European Court of Human Rights on Tax Matters

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

2016 – August

2015- Feb-March

2014 – June

2013 – December

2013 – August

2012 – December

2012 – June

2011 – December

2011 – June

2010 – December

2010 – June

2009 – December

2009 – June

2008 – December

2008 – June

2007 – December

The following articles appear in International Taxation, which is published by Taxmann

[2013] 9 ILT 247 – The Tax Treaty Network of the United Kingdom

[2012] 6 ILT 780 – Retroactive Tax Legislation

[2012] 6 ILT 590 – The UK GAAR and the Indian GAAR

Unchanged: INTERTAX

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

2021 Vol 49 Issue 8 and 9 – pgs 602-605 – The Week of 10 May 2021 – State Aid, transfer pricing and tax rulings

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

2019 Vol 47 Issue 11 pgs 908-909 – Bulgarian Data Hack Provides a Timely Warning of Data Breaches to Come

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

Unchanged: Tax Journal

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

Unchanged: Tax Notes International

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

30 July 2012 – Recent International Developments

Unchanged: Tax Treaty Monitor

The following articles appear in Tax Treaty Monitor, published by IBFD:

2006 – January 19-22 – Multiple amendment of Tax Treaties

2004 – May 205-212 – Review of Recent Treaty Cases

Added: Various Publications

Below is a list of articles that have appeared in various publications:

February 2023 – World Tax Review Vol 15 Issue 1/85-117 (published by IBFD) article by Philip Baker, Pasquale Pistone and Katerina Perrou – Third-Party Liability for the Payment of Taxes and Their Fundamental Rights

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

Unchanged: Book Contributions

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)

UK Cases

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)

UK Tax Developments 2013-2014

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)

Bi-lateral Tax Treaty Issues and the OECD Background to Branch Exemption and the Post 2012 CFC Provisions

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)

Bi-lateral Tax Treaty Issues

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

Unchanged:

Added: Articles by Peter Vaines

The following article appears in the New Law Journal, which is published by LexisNexis:

15 July 2016 – Taxing matters

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:

12 May 2023 – What is a main residence

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

15 January 2016 – Ardmore and UK source income

11 September 2015 – Discovery Assessments

Unchanged: Articles by Katherine Bullock, former member of chambers

The article below appears in Taxation Magazine which is published by Tolley

28 April 2022 – A lucky break

1 July 2021 – A gentle nudge