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Murray, Rebecca (Barrister)

Tax avoidance / Rebecca Murray. - 1st ed. - London : Sweet & Maxwell, 2012. - xxix, 281 p. ; 24 cm.

Includes bibliographical references and index.

Table of contents:
What is avoidance? Evasion; avoidance; mitigation (Templeman s view).
Historical overview: statute; courts; 1920 s739; close companies; settlement provisions.
Ramsay principle. Overseas experience GAAR, the courts, US:
Commonwealth. GAAR. Formulations of anti-avoidance provisions.
Sole or main purpose. Sole or main benefit.
Neither purpose nor benefit (eg ss86/87 TCGA);
Schedule 18. Corporation tax; SSE; Sch 7AA; loan relationships; intangibles; derivatives; group relief; REITs. Capital gains tax losses, s16A; value shifting, ss29/30.
Income tax: settlements, transfer of assets abroad; transactions in securities; sideways loss relief (extended by FA 08 to sole traders).
CAs: Leasing. SDLT. VAT: abuse (Halifax etc).
Clearances. Dealing with HMRC: settlement; judicial review; litigation; penalties; discovery.
Litigation procedures.
Disclosure.
Principles based approach.
European law: Cadbury s Schweppes & the UK approach.

ISBN: 9781847037749 (hbk.) 1847037747 (hbk.)

LCCN: 2012551418

Nat. Bib. No.: GBB096185 bnb

Nat. Bib. Agency Control No.: 015624487 Uk

Subjects--Topical Terms:
Tax planning--Great Britain.

LC Class. No.: KD5370 / .M87 2012

Dewey Class. No.: 343.4104