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	text:  larger  smaller		Glen Loutzenhiser McGrigors UL in Tax Law  Glen Loutzenhiser BComm (Sask), LLB (Toronto), LLM (Cantab), CA is McGrigors University Lecturer in Tax Law and Fellow of St Hugh's College. Glen previously worked as a solicitor in the corporate tax department of the Toronto law firm Osler, Hoskin & Harcourt LLP, and as an accountant in public practice and industry. Glen is qualified as a barrister & solicitor as well as a Chartered Accountant in Canada. Subject groups : Taxation All | Recent | Selected Publications    sorted by selection | sort by year G Loutzenhiser, 'Income Splitting and Settlements: Further Observations on Jones v Garnett' (2007) British Tax Review 693 Abstract: The author contributes to the discussion on the family business income-splitting case Jones v Garnett. The article begins with an examination of the settlements legislation, focusing on the key definitions, namely “arrangement”, “settlor” and “outright gift”, as well as the common law “bounty” requirement and considers how these definitions apply in the context of family businesses. In the 2007 Pre-Budget Report the Government announced it will be launching a consultation on new legislation to prevent tax-motivated income splitting involving dividends and partnership profits. The article concludes with a discussion of various alternatives available to the Government for addressing the income-splitting issue raised by the case, as well as the more favourable tax and national insurance contribution treatment generally accorded unearned income as compared to earned income G Loutzenhiser, 'Jones v Garnett: High Court gives taxpayer the cold shoulder' (2005) 4 British Tax Review 401 URL: http://denning.law.ox.ac.uk/tax/GL/2005BTR4.pdf Abstract: Extensive case note on Jones v Garnett with considerable policy discussion. G Loutzenhiser and Stuart Adam, 'Integrating Income Tax and National Insurance: An Interim Report' (2007) Institute for Fiscal Studies Working Paper URL: http://www.ifs.org.uk/publications.php?publication_id=4101 Abstract: The report considers the merits of integrating income tax and national insurance contributions. Correspondence address: St Hugh's College, Oxford, OX2 6LE Link to St Hugh's College Link to University email/phone directory in new window