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Tax Avoidance, 4th Edition

Tax Avoidance, 4th Edition

  • 作者:
  • 出版商: Sweet & Maxwell U.K.
  • ISBN: 9780414072084
  • Previous Edition ISBN: 9780414055995
  • 出版时间 March 2020
  • 规格: Hardback , 360 pages
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    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
    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
  • Rebecca Murray is a Barrister at Temple Tax Chambers specialising in direct tax and VAT, with significant experience acting for the taxpayer and the revenue in tax advisory and litigation matters.

    Recent tax avoidance cases include HMRC v Tower Mcashback LLP 1 & Anor (Supreme Court) and Eclipse Film Partners (No 35) LLP v HMRC (FTT) in which she acted as junior counsel for the crown and Aberdeen Asset Management Plc v HMRC (UT) and Mr & Mrs Coll (FTT), for the taxpayer.

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