000			02028cam a2200349 a 4500
999			_c30572 _d30572
001			17648963
003			OSt
005			20210615202510.0
008			130305s2012 enk b 001 0 eng d
010			_a 2012551418
015			_aGBB096185 _2bnb
016	7		_a015624487 _2Uk
020			_a9781847037749 (hbk.)
020			_a1847037747 (hbk.)
035			_a(OCoLC)ocn795598577
040			_aNLE _cNLE _dYDXCP _dOCLCO _dGXR _dLGG _dUKMGB _dDLC
042			_alccopycat
043			_ae-uk---
050	0	0	_aKD5370 _b.M87 2012
082	0	4	_a343.4104 _222
100	1		_aMurray, Rebecca _c(Barrister)
245	1	0	_aTax avoidance / _cRebecca Murray.
250			_a1st ed.
260			_aLondon : _bSweet & Maxwell, _c2012.
300			_axxix, 281 p. ; _c24 cm.
504			_aIncludes bibliographical references and index.
505			_aTable 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.
650		0	_aTax planning _zGreat Britain.
906			_a7 _bcbc _ccopycat _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK