Recent and Landmark Cases:
Phizackerley v HM Revenue and Customs SpC 00591 2007 (deduction of debt disallowed under the artificial debt rule).
The Executors of Bower v HMRC (SpC 0665)
When is a debt not a debt? The Phizackerley trap TQR Volume 5 Issue 2 2007
Charitable Changes. Taxation Volume 160 No.4132 November 2007
Market Valuation: Contenders for the role of Hypothetical Buyer. Personal Tax Planning Review Volume 12 Issue 2
Income-shifting post Finance Act 2009 Taxation June 2009
Charity Planning, Tolley's Tax Planning 2008-09
Chapters on the Taxation of Trusts, Estates and Settlements and on Losses for Whiteman on Income Tax, 4th edition, Sweet & Maxwell, published 2009.