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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Tax Avoidance 3rd ed isbn 9780414055995

Tax Avoidance 2nd ed


ISBN13: 9780414032095
New Edition ISBN: 9780414055995
Previous Edition ISBN: 9781847037749
Published: November 2013
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: Out of print



This 2nd edition of Tax Avoidance contains a unique perspective on the new UK General Anti-Abuse rule including comparisons with GAARs in overseas jurisdictions, interaction with existing laws and principles and practical examples.

Tax Avoidance also explains key areas of detailed tax avoidance legislation and case law from a UK perspective, updated to include commentary on the Finance Act 2013 changes to the transfers of assets abroad provisions.

Within this new edition you will find:

  • Updated analysis of the Ramsay principle and how it has evolved over the last three decades and the difference between the Ramsay principle and the Sham Doctrine
  • Analysis of the key avoidance provisions, including the recently introduced Transfers of Income Streams provisions and the Sales of Occupation Income and Transactions in Land rules
  • Expert discussion of the recently amended Transactions in Securities rules
  • Detailed coverage of the Transfers of Assets Abroad provisions, updated for the Finance Act 2013 changes
  • In depth discussion of the EU principle of Abuse and its application in both direct and indirect tax in the UK
  • Unique and detailed analysis of the UK GAAR together with the GAAR Guidance and related procedures

Subjects:
Taxation
Contents:
Introduction
Transfer of Assets Abroad
Transactions in Land
Transfer of Income Streams
Sales of Occupation Income
Transactions in Securities
Ramsay: A principle of statutory interpretation or a judge made rule?
Sham
The Concept of Trade in a Tax Avoidance Context
Abuse
General Anti-Abuse Rule