The dynamics of taxation : essays in honour of Judith Freedman

Introduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a future? Practical options to consider / Emma Chamberlain -- Should the suggestion that ownership is a 'myth' have any implications for the structure of tax law? / Edwin Simpson -- Income taxation of small business : towards simplicity, neutrality and coherence / David G Duff -- Principles and practice of taxing small business / Stuart Adam and Helen Miller -- Dependent contractors in tax and employment law / Hugh Collins -- Tackling tax avoidance : the use and growth of statutory 'avoidance' language / Malcolm Gammie -- EU general anti-(tax) avoidance mechanisms / Rita de la Feria -- The concept of abuse of law in European taxation : a methodological and constitutional perspective / Wolfgang Schön -- Fiscal jurisdiction and multinational groups. A perspective from 'political right' / John Snape -- Reflections on the allowance for corporate equity after three decades / Michael P Devereux and John Vella -- The changing patterns of EU direct tax integration / Anzhela Cédelle -- The origins, development and future of zero-rating in the UK / Geoffrey Morse -- Drawing the boundaries of HMRC's discretion / Stephen Daly -- Trends in tax administration / Michael Walpole -- True and fair view and tax accounting / Andrés Báez Moreno.