Tax avoidance

Bibliographic Details
Main Author: Murray, Rebecca (Author)
Format: Book
Language:English
Published: London : Sweet & Maxwell , c2012
Subjects:
Table of Contents:
  • 1. Introduction
  • 2. Transfer of assets abroad
  • 3. Transactions in land
  • 4. Transfer of income streams
  • 5. Sales of occupation income
  • 6. Transactions in securities
  • 7. Ramsay: a principle of statutory interpretation or a judge made rule?
  • 8. Sham
  • 9. The concept of trade in a tax avoidance context
  • 10. Abuse