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Tax Avoidance

Tax Avoidance
4th Edition
Series:  S&M's Practitioner Tax Library
Practice Area:  Taxation Law
ISBN:  9780414072084
Published by:  Sweet & Maxwell
Publication Date:  25 Mar 2020
Subscription Information:  Non-Subscribable Product
Format:  Hardback
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PRODUCT DESCRIPTION

Tax Avoidance provides a detailed discussion of UK tax avoidance principles and complex anti-avoidance legislation. It is an ideal reference for solicitors, barristers and accountants looking to identify relevant case law and legislation which clearly explains how the courts have responded to key tax avoidance cases.

This new edition includes:
  • A new chapter on the highly controversial Diverted Profits Tax
  • Updates on the GAAR, follower notices and Accelerated Payment Notices in action, including recent cases and decisions
  • Case law updates on avoidance principles
  • A new chapter on Enablers Penalties

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CONTENTS

  1. Introduction
  2. Transfer of Assets Abroad
  3. Transactions in Land
  4. Transfer of Income Streams
  5. Sales of Occupation Income
  6. Accelerated Payment Notices
  7. Promoter Rules
  8. Transactions in Securities
  9. Ramsay: A principle of statutory interpretation or a judge made rule?
  10. Sham
  11. The Concept of Trade in a Tax Avoidance Context
  12. Abuse
  13. General Anti- Abuse Rule
  14. Diverted Profits Tax
  15. Enablers

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