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"Why Taxing the Micro-Business is Not Simple - A Cautionary Tale From the 'Old World'"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2006] British Tax Review 140	[2006] British Tax Review 140	British Tax Review	United Kingdom	circa 2006	Westlaw		1
Jones v Garnett (Inspector of Taxes)	[2005] EWCA Civ 1553; [2005] All ER (D) 224; [2006] 1 WLR 1123	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2005	BAILII		3
[2005] STC (SCD) 9	[2005] STC (SCD) 9		United Kingdom	circa 2005			1
"Attractive Complexity: Tax Deregulation, The Check-The-Box Election, And The Future Of Tax Simplification"	(2005) 34 Hofstra Law Review 405	Hofstra Law Review	United States	circa 2005	HeinOnline / LexisNexis		1
Settlements and All That ’	[2005] British Tax Review 15	British Tax Review	United Kingdom	circa 2005	Westlaw		1
"Blueprint for Future Tax Reform?"	(2005) 109 Tax Notes 827	Tax Notes	United States	circa 2005			1
[2005] British Tax Review 401	[2005] British Tax Review 401	British Tax Review	United Kingdom	circa 2005	Westlaw		1
"Neutral Taxation of Shareholder Income"	(2005) 12 International Tax and Public Finance 277	International Tax and Public Finance		circa 2005			1
[2004] British Tax Review 459	[2004] British Tax Review 459	British Tax Review	United Kingdom	circa 2004	Westlaw		1
[2004] British Tax Review 543	[2004] British Tax Review 543	British Tax Review	United Kingdom	circa 2004	Westlaw		1
"Small Business in the Eye of the Storm"	[2004] British Tax Review 566	British Tax Review	United Kingdom	circa 2004	Westlaw		1
"“One Size Fits All”—Small Business And Competitive Legal Forms"	(2003) 3 Journal of Corporate Law Studies 123	Journal of Corporate Law Studies	United Kingdom	circa 2003	HeinOnline		1
"Studying the Studies: an overview of recent research into taxation operating costs"	(2003) 1 E-Journal of Tax Research 64	E-Journal of Tax Research	Australia	circa 2003	AustLII		5
"Personal Service Companies: The Wrong Kind of Enterprise"	[2001] British Tax Review 1	British Tax Review	United Kingdom	circa 2001	Westlaw		1
"Ltd Liability Partnerships in the United Kingdom - Do They Have a Role for Small Firms?"	(2001) 26 Journal of Corporation Law 897	Journal of Corporation Law	United States	circa 2001	HeinOnline / LexisNexis		1
"Ltd Liability: Large Co Theory and Small Firms"	(2000) 63 Modern Law Review 317	Modern Law Review	United Kingdom	circa 2000	HeinOnline		8
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70
Chinn v Hochstrasser	[1982] AC 533		United Kingdom	circa 1982	LexisNexis / Westlaw		1
Inland Revenue Commissioners v Plummer	[1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1		United Kingdom	circa 1980	LexisNexis / Westlaw		37
Mills v Commissioners of Inland Revenue	[1975] AC 38; (1974) 49 Tax Cas 367		United Kingdom	circa 1975	LexisNexis / Westlaw		9
Crossland v Hawkins	(1960) 39 Tax Cas 493		United Kingdom	circa 1960			8
Copeman v William J Flood & Sons	[1941] 1 KB 202		United Kingdom	circa 1941	LexisNexis / Westlaw		6
Copeman v Coleman	[1939] 2 KB 484; (1939) 22 Tax Cas 594		United Kingdom	circa 1939	LexisNexis / Westlaw		9