Tax avoidance / Rebecca Murray, LLB Hons (Kings College London), PgDL, ATT, CTA.
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Main Author: | |
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Format: | Book |
Language: | English |
Published: |
London :
Sweet & Maxwell,
2013.
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Edition: | Second edition. |
Subjects: |
Table of Contents:
- 1. Introduction
- 2. Transfer of assets abroad
- 3. Transactions in land
- 4. Transfer of income streams
- 5. Sales of occupation income
- 6. Transaction in securities
- 7. Ramsay: a principle of statutory interpretation or a judge made rule?
- 8. Sham
- 9. The concept of trade in a tax avoidance context
- 10. Abuse
- 11. General anti-abuse rule.