anomalies. The article regrets that the revenue authorities have been reluctant to link tax outcomes more directly to accounting …

tax authorities. It concentrates on the conditions under which the tax authorities have been authorized by the UK courts … considers the principles of judicial review in tax cases. Starting with the general principles, it then examines the argument … limited them to the exercise of discretion only in the course of their care and management of the tax system and in the …

may result in a new trust being created and identifies Capital Gains Tax issues arising from cloning or splitting trusts …. The article also considers what it terms “after death trusts” and Capital Gains Tax issues arising from those as well as … Capital Gains Tax issues arising from the premature ending of life interests. The article concludes that a testamentary trust …

This article considers several issues that make the application of Part IVA uncertain and whether recent tax office …

. Despite this, there are high levels of uncollected land tax revenue in Malaysia. We document the factors associated with land … independent variables significant in prior income tax compliance research also extend to the field of property and land tax …

More recently an increasing number of revenue authorities have attempted to estimate the amount of tax that is legally … owing to their government but not collected. This amount is commonly referred to as ‘tax gap’. In the past tax gap studies … were branded unreliable. Tax administrations and other bodies criticised any attempts at quantifying tax non-compliance on …

The paper explores key outcomes relating to personal income tax (PIT) reform in Australia derived from the use of a … the final phase of a broader research project into personal tax reform in Australia which is being conducted with funding …

Tax policy is evaluated according to three criteria: equity, efficiency and simplicity. This paper looks at the history … of the withdrawn New Business Tax System (Entity Taxation) Bill 2000, which proposed to tax non-fixed trusts in a manner … evaluating tax policy are applied to the Non-Fixed Trust Regime to understand why the Regime was not implemented. The Non …

This article refocuses on the fundamental principles of Stamp Duty in the context of the rewrite of stamp duty and tax … article notes an increasing emphasis on dealings in land and the greater role of land rich duty in the tax base. It examines … jurisdictions and expresses the hope that a narrower tax base, a consequence of tax reform, may well return us to the process of …

Charities are granted significant financial benefits through the exemption from income tax and deductibility of … donations under the provisions of the Income Tax Assessment Act, 1997 (Cth). The concept of what is a charity or a charitable … purpose which is a fundamental requirement of the income tax exemption is not defined in any taxation legislation and must be …