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"Capital Gains Tax – The Unprincipled Tax?"   flag  5

(1999) 5 British Tax Review 387
Evans, C & Sandford, C
British Tax Review
United Kingdom

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia" (2019) 16 (2) E-Journal of Tax Research 362 Sadiq, Kerrie; Sawyer, Adrian Australia circa 2019 AustLII flag
"The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand" (2016) 14 (2) E-Journal of Tax Research 455 James, Simon; Maples, Andrew Australia circa 2016 AustLII flag 1
"Quarantining Interest Deductions for Negatively Geared Rental Property Investments" (2005) 3 E-Journal of Tax Research 65 O'Donnell, Jim Australia circa 2005 AustLII flag
"Australia's Capital Gains Tax Discount: More Certain, Equitable And Durable?" [2005] JlATaxTA 11 Kenny, Paul Australia circa 2005 AustLII flag
"Taxing Capital Gains: One Step Forwards or Two Steps Back?" (2002) 5 Journal of Australian Taxation 114 Evans, Chris Australia circa 2002 AustLII flag 4

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