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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

Price: £225.00

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Sham Transactions

Edited by: Edwin Simpson, Miranda Stewart

ISBN13: 9780199685349
Published: November 2013
Publisher: Oxford University Press
Country of Publication: UK
Format: Hardback
Price: £115.00

In stock.

The doctrine of sham is one that pervades the common law. This book will be the first cross-disciplinary analysis of all aspects of the sham doctrine, form its history and development to its varied practical applications.

For practitioners used to working in only one area of sham, this volume allows a broader appreciation of the doctrine as it is applied in diverse legal areas, such as tenancy law, trusts, employment law and tax. These several areas are expounded by experts in their field, including both leading practitioners and distinguished scholars.

Each contribution considers how key themes apply in each field, such as how the doctrine of sham is related to deceit or fraud, why the doctrine has been found to be useful and how it relates to other principles of statutory interpretation. This wide-ranging work is brought together, not only by these key themes, but by the comparative analysis of the editors, making this a substantial contribution to the understanding of the common law doctrine of sham.

Commercial Law, Equity and Trusts, Taxation
1. Introduction: What is the Sham 'Doctrine'?
2. Sham: Early Uses and Related and Unrelated Doctrines
3. The Judicial Doctrine of Sham in Australia
4. Sham Transactions in the United States
5. Sham and Purposive Statutory Construction

6. 'Shams' in Tenancy Agreements
7. Sham and Trusts
8. Sham and Trusts: A Practitioner's Perspective
9. Sham Doctrine and Company Charges
10. Sham Transactions in Employment Law
11. Shams and Piercing the Corporate Veil

12. Tracing the Boundaries of Sham and Ramsay
13. Sham and Tax Avoidance: What Difference does a GAAR make? - a New Zealand Perspective
14. Trompe-l'oeil: Sham in the Canadian Tax Courts
15. Sham, Tax Avoidance and 'A Realistic View of Facts'
16. Sham and Tax Law: Coffee Beans, Trust Funds and Judicial Distaste