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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Secondhand & Out of Print

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This book is now Out of Print.
A new edition was published, see:
Tax Avoidance 2nd ed isbn 9780414032095

Tax Avoidance

ISBN13: 9781847037749
New Edition ISBN: 9780414032095
Published: May 2012
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: Out of print

This new edition of Tax Avoidance explains key areas of tax avoidance legislation and case law from a UK perspective. It contains detailed discussion of current UK and EU tax avoidance legislation and case law and includes historic analysis of the case law defining the Ramsay principle, together with the Revenue's other litigation weapon, sham.

Within this new edition you will find:-

  • 1. 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
  • 2. 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
  • 3. Expert discussion of the recently amended Transactions in Securities rules
  • 4. Detailed coverage of the Transfers of Assets Abroad provisions
  • 5. In depth discussion of the EU principle of Abuse and its application in both direct and indirect tax in the UK
Tax Avoidance draws together in one source all matters concerning UK tax avoidance, including detailed discussion of all UK and EU tax avoidance legislation and case law. It covers both direct and indirect taxes.

Ramsay principle
The concept of trade in a tax avoidance context
Transfer of Assets Abroad
Transactions in land
Transactions in Securities
Sales of Occupation Income
Transfer of Income Streams