Dynamics of Taxation

Glen Loutzenhiser was Professor of Tax Law at the University of Oxford, UK.Rita de la Feria is Professor of Tax Law at the University of Leeds, UK.

• Foreword John Avery JonesJudith Freedman as a Colleague 1982–2020 Philip BakerIntroduction: A Tribute to Professor Judith Freedman’s Outstanding Career Glen Loutzenhiser and Rita de la FeriaPART ITAXING SMALL BUSINESSES AND INDIVIDUALS1. Geoffrey and Elspeth Howe and the Path Towards Independent Taxation of Husbands and Wives: 1968–1980 Glen Loutzenhiser2. Does an Inheritance Tax Have a Future? Practical Options to Consider Emma Chamberlain3. Should the Suggestion that Ownership is a ‘Myth’ Have Any Implications for the Structure of Tax Law? Edwin Simpson4. Income Taxation of Small Business: Towards Simplicity, Neutrality and Coherence David G Duff5. Principles and Practice of Taxing Small Business Stuart Adam and Helen Miller6. Dependent Contractors in Tax and Employment Law Hugh CollinsPART IITAX AVOIDANCE7. Tackling Tax Avoidance: The Use and Growth of Statutory ‘Avoidance’ Language Malcolm Gammie8. EU General Anti-(Tax) Avoidance Mechanisms Rita de la Feria9. The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective Wolfgang SchönPART IIICORPORATE TAX REFORM10. Fiscal Jurisdiction and Multinational Groups. A Perspective from ‘Political Right’ John Snape11. Reflections on the Allowance for Corporate Equity After Three Decades Michael P Devereux and John Vella12. The Changing Patterns of EU Direct Tax Integration Anzhela Cédelle13. The Origins, Development and Future of Zero-Rating in the UK Geoffrey MorsePART IVTAX ADMINISTRATION14. Drawing the Boundaries of HMRC’s Discretion Stephen Daly15. Trends in Tax Administration Michael Walpole16. True and Fair View and Tax Accounting Andrés Báez MorenoAfterword: Professor Judith Freedman: A Short Appreciation from Women in Tax Heather Self

In addition to the presentation of depth, insight, and comprehensiveness, the book also overflows with respect, gratitude and warmth towards Freedman from the authors.