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Vol 21 No 10 Oct/Nov 2016

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Tax Avoidance and the Law and the Law: Sham, Fraud or Mitigation

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ISBN13: 9781870070799
ISBN: 1870070798
Published: April 1997
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Hardback
Price: £75.00



Despatched in 8 to 10 days.

Tax Avoidance is a major issue for any government. It raises fundamental issues of fairness and the subject's and the State's rights and duties. The high quality papers from this highly successful SPTL conference address complex issues from different perspectives. There is a surprising amount of agreement, given that the contributors include Lord Templeman who was so influential in the development of the new approach and leading practitioners but with fascinating differences of approach.

The contents of this book will stimulate thought on important topical issues:

  • Should the UK have a general anti-avoidance provision?
  • How does this relate to Europe?
  • Whither Furniss in the light of McGuckian?
This book is an important source for anyone interested or concerned in the area and considers the question:

"Is tax avoidance wrong?"

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Subjects:
Taxation