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Tax avoidance / Rebecca Murray.

By: Publication details: London : Sweet & Maxwell, 2012.Edition: 1st edDescription: xxix, 281 p. ; 24 cmISBN:
  • 9781847037749 (hbk.)
  • 1847037747 (hbk.)
Subject(s): DDC classification:
  • 343.4104 22
LOC classification:
  • KD5370 .M87 2012
Contents:
Table of contents: What is avoidance? Evasion; avoidance; mitigation (Templeman s view). Historical overview: statute; courts; 1920 s739; close companies; settlement provisions. Ramsay principle. Overseas experience GAAR, the courts, US: Commonwealth. GAAR. Formulations of anti-avoidance provisions. Sole or main purpose. Sole or main benefit. Neither purpose nor benefit (eg ss86/87 TCGA); Schedule 18. Corporation tax; SSE; Sch 7AA; loan relationships; intangibles; derivatives; group relief; REITs. Capital gains tax losses, s16A; value shifting, ss29/30. Income tax: settlements, transfer of assets abroad; transactions in securities; sideways loss relief (extended by FA 08 to sole traders). CAs: Leasing. SDLT. VAT: abuse (Halifax etc). Clearances. Dealing with HMRC: settlement; judicial review; litigation; penalties; discovery. Litigation procedures. Disclosure. Principles based approach. European law: Cadbury s Schweppes & the UK approach.
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Item type Current library Shelving location Call number Status Barcode
BOOKs NLS REFERENCE SECTION 343.04 MUR (Browse shelf(Opens below)) Not For Loan 27893

Includes bibliographical references and index.

Table of contents:
What is avoidance? Evasion; avoidance; mitigation (Templeman s view).
Historical overview: statute; courts; 1920 s739; close companies; settlement provisions.
Ramsay principle. Overseas experience GAAR, the courts, US:
Commonwealth. GAAR. Formulations of anti-avoidance provisions.
Sole or main purpose. Sole or main benefit.
Neither purpose nor benefit (eg ss86/87 TCGA);
Schedule 18. Corporation tax; SSE; Sch 7AA; loan relationships; intangibles; derivatives; group relief; REITs. Capital gains tax losses, s16A; value shifting, ss29/30.
Income tax: settlements, transfer of assets abroad; transactions in securities; sideways loss relief (extended by FA 08 to sole traders).
CAs: Leasing. SDLT. VAT: abuse (Halifax etc).
Clearances. Dealing with HMRC: settlement; judicial review; litigation; penalties; discovery.
Litigation procedures.
Disclosure.
Principles based approach.
European law: Cadbury s Schweppes & the UK approach.