Tax
Programme and Papers

Abstracts and papers are available below the programme:

Programme

Session 1: September 11th 13.45 - 15.15 Room G7

1A:   John Taylor (UNSW)
         ‘GAARs, Tax Avoidance and Tax Policy'
1B:    Natalie Lee (Southampton)
         ‘CGT: retirement, taper and entrepreneurs' relief'

Session 2: September 11th 15.45 - 17.15 Room G7

2A:   Michael Blackwell (LSE)
         ‘The dynamics of appeals from the decisions of Special Commissioners'
2B:   Tim Vollans (Coventry)
         ‘And appearing for the Taxpayer ....?'

Session 3 September 12th 09.00 - 10.30 Room G7

3A:   Henk Vording (Leiden)
        ‘The treatment of debt and equity under corporate income taxation'
3B:  Koos Boer (Leiden)
        ‘Income taxation on private express trusts in The Netherlands: A Dutch Treat(ment)'

Session 4 September 12th 13.30 - 15.00 Room G7

4A:   Michael Walpole (UNSW)
         ‘The Role of Tax in the Choice of Location of Intellectual Property':  
4B:    Paul Kenny (Flinders)
         ‘Small Business Tax and the Mirrlees Review'

 

Abstracts

The dynamics of appeals from the decisions of Special Commissioners by Michael Blackwell.
THE MIRRLEES REVIEW AND HENRY REVIEW ON SMALL BUSINESS TAX CONCESSIONS Abstract Australian federal Governments’ increasingly broaden and tinker with a range of small by Kenny .
GARRs, Tax Avoidance and Tax Policy by C John Taylor.
And appearing for the Taxpayer ...? by Tim Vollans.
‘The treatment of debt and equity under corporate income taxation’ by Henk Vording .

Papers

Retirement Relief, Taper Relief, Entrepreneurs’ Relief: a clear strategy for encouraging entrepreneurs? by Natalie Lee and Rupert Seal .
And appearing for the Taxpayer.... Thoughts on R (on the application of Prudential plc & Anor) v Special Commissioner by Tim Vollans.
The debt/equity distinction in corporate taxation: does it work, does it matter? by Henk Vording.
THE MIRRLEES REVIEW AND HENRY REVIEW ON SMALL BUSINESS TAX CONCESSIONS by Paul Kenny.
‘Income taxation on private express trusts in The Netherlands: A Dutch Treat(ment)?’ by Koos Boer .

Posters

No posters available.

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