Coming Soon The Regulation of Tax Avoidance

The Regulation of Tax Avoidance

Author: Hartley Foster
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526516282
Published In: November 2027
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,950.00

HKD 1,891.50 Save HKD 58.50 (3%)

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

This book explains the concept of "tax avoidance", and how it has been developed in legislation and case law, and provides practical guidance with regard to the application of the supply side measures (from DOTAS (Disclosure of Tax Avoidance Schemes) to POTAS (Promoters of Tax Avoidance Schemes) that have been introduced particularly since 2000.

Tax avoidance is a concept that has been the subject of considerable scrutiny. It is also an area of tax law that is subject to regular change. Tax practitioners are expected to understand the legislative and regulatory frameworks that apply, so as to recognise their obligations, and the obligations of their clients to behave responsibility. This book focuses on the ways in which tax avoidance has been combated in the UK.

The first part of the book looks primarily at the relevant legal developments, highlighting the relevant cases throughout. Part Two covers the supply side measures that have been introduced, from DOTAS onwards, including the penalty regime, with the aim of seeking to dissuade individuals and businesses from engaging in tax avoidance practices. The measures applying to both indirect and direct taxes are covered. This is a complex and changing area of tax law and this title will help advisers to avoid falling foul of these regulations and ensure that their reputation as a provider of tax advice remains 'clean'.

PART ONE: What is tax avoidance?

Chapter 1: Introduction

Chapter 2: Tax Avoidance

What is tax avoidance?

Analysis of the concepts of (a) "tax evasion" and "sham transactions", (b) "tax avoidance" and (c) "tax mitigation"

Measuring the "tax gap"

Chapter 3: the domestic jurisprudence - 50 years from Rossminster to Rangers

1970s: respect for legal facts created by the parties (IRC v Duke of Westminster)

1980s: composite transactions

- Ramsay

- Extending Ramsay: Furniss v Dawson

- Limits on Ramsay (Craven v White)