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Tax Avoidance, 4th Edition

Tax Avoidance, 4th Edition

Name: Tax Avoidance, 4th Edition
Brand: Sweet & Maxwell U.K.
SKU: 9780414072084
Price: 2747.04 HKD
Availability: InStock
Author: Rebecca Murray
ISBN: 9780414072084

By Rebecca Murray

Sweet & Maxwell U.K. March 2020

Specifications

ISBN-13: 9780414072084
Publisher: Sweet & Maxwell U.K.
Publication: March 2020
Format: Hardback , 360 pages
Jurisdiction: U.K. ? Countri(es) for reference only

Details

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

Introduction
Transfer of Assets Abroad
Transactions in Land
Transfer of Income Streams
Sales of Occupation Income
Accelerated Payment Notices
Promoter Rules
Transactions in Securities
Ramsay: A principle of statutory interpretation or a judge made rule?
Sham
The Concept of Trade in a Tax Avoidance Context
Abuse
General Anti- Abuse Rule
Diverted Profits Tax
Enablers

About the Author

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.