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Tax avoidance / Rebecca Murray.
Publication details: London : Sweet & Maxwell, 2012.Edition: 1st edDescription: xxix, 281 p. ; 24 cmISBN:- 9781847037749 (hbk.)
- 1847037747 (hbk.)
- 343.4104Â 22
- KD5370Â .M87 2012
Contents:
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.
| Item type | Current library | Shelving location | Call number | Status | Barcode | |
|---|---|---|---|---|---|---|
BOOKs
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National Law School | REFERENCE SECTION | 343.04 MUR (Browse shelf(Opens below)) | Not For Loan | 27893 |
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| 343.037 PRO Mann and Proctor on the law of money / | 343.04 BAK Double taxation conventions | 343.04 CHO Transfer of pricing and tax avoidance : Jurisdicational comparisons | 343.04 MUR Tax avoidance / | 343.04 PIS The impact of community law on tax treaties : Issues and solutions | 343.04 SCH Schwarz on tax treaties / | 343.04 SCH-2 Tax treaties |
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.
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