Andrew Harper

New Street Chambers

2 New Street

Leicester, LE1 5NA

United Kingdom

  • New Street Chambers

SCHOLARLY PAPERS

3

DOWNLOADS

198

TOTAL CITATIONS

1

Scholarly Papers (3)

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1.

UK Venture Capital Tax Relief Schemes After Brexit

British Tax Review [2016] issue 5 pages 529-537
Number of pages: 13 Posted: 16 Sep 2019
Andrew Harper
New Street Chambers
Downloads 87 (575,143)

Abstract:

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venture capital tax relief, benefit flow-through, WTO subsidy, selectivity, WTO specificity, state aid

2.

UK Accelerated Depreciation Policy in an International Context

British Tax Review Issue 3 2019, 257 - 264
Number of pages: 9 Posted: 22 Aug 2019
Andrew Harper and Li Liu
New Street Chambers and International Monetary Fund (IMF)
Downloads 56 (723,825)

Abstract:

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corporate tax policy, accelerated depreciation, profit shifting

3.

Section 7 and Schedule 1: Temporary Increase in Annual Investment Allowance

British Tax Review Issue 4, 2013
Number of pages: 11 Posted: 29 Jul 2019
Andrew Harper and Li Liu
New Street Chambers and International Monetary Fund (IMF)
Downloads 55 (729,727)
Citation 1

Abstract:

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corporate tax policy; accelerated depreciation; cost of capital