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Tax Avoidance

Tax Avoidance

Author: Rebecca Murray
Publisher: Sweet & Maxwell U.K.
ISBN: 9781847037749
Published In: May 2012
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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Description
Contents
Author

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Tax Avoidance draws together in one source all matters concerning UK tax avoidance, including detailed discussion of all UK and EU tax avoidance legislation and case law. It covers both direct and indirect taxes.

Within this new edition you will find:

Updated analysis of the Ramsay principle and how it has evolved over the last three decades and the difference between the Ramsay principle and the Sham Doctrine
Analysis of the key avoidance provisions, including the recently introduced Transfers of Income Streams provisions and the Sales of Occupation Income and Transactions in Land rules
Expert discussion of the recently amended Transactions in Securities rules
Detailed coverage of the Transfers of Assets Abroad provisions
In depth discussion of the EU principle of Abuse and its application in both direct and indirect tax in the UK

Ramsay principle
Sham
The concept of trade in a tax avoidance context
Transfer of Assets Abroad
Transactions in land
Transactions in Securities
Sales of Occupation Income
Transfer of Income Streams
Abuse

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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