Items related to Tax Avoidance
The new edition of Tax Avoidance aims to present an all-round treatment of the key areas of tax avoidance from a UK perspective, but touches on international usage by way of comparison. This new edition contains a detailed discussion of current UK and EU tax avoidance legislation and case law (direct and indirect taxes, double tax treaties etc). It will also discuss theory and philosophy, comparative jurisdictions (US, Canada, Australia etc), the history of tax avoidance (legislation and cases), discussion of Revenue clearance procedures, negotiation and litigation and settlement of tax avoidance cases, provision of information, etc. The new 2nd edition: Offers a detailed discussion of UK tax avoidance provisions, whilst considering the EU regime Provides analysis of both the Ramsay principle and a walk through of the Halifax two limb test for abuse Helps identify relevant case law and legislation, as well as navigate the different types of anti-avoidance legislation Illustrates how the courts have responded to tax avoidance, especially as the work will be written by experienced tax barristers Gathers together a range of case law for discussion and implication study Includes an updated take on Transfers of Assets Abroad provisions in light of the Finance Act 2013 Discusses the EU principle of Abuse and its application in both direct and indirect tax in the UK Includes a brand new chapter focussed solely on a discussion of the General Anti-Abuse Rule (GAAR), considering the potential impact and implementation of UK GAAR with reference to the Finance Act 2013 Includes practical explanations whilst considering historical and comparative issues, giving an intellectual context to the issues discussed
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Product Description:
This 2nd edition of Tax Avoidance contains a unique perspective on the new UK General Anti-Abuse rule including comparisons with GAARs in overseas jurisdictions, interaction with existing laws and principles and practical examples. Tax Avoidance also explains key areas of detailed tax avoidance legislation and case law from a UK perspective, updated to include commentary on the Finance Act 2013 changes to the transfers of assets abroad provisions. Within this new edition you will find: 1. 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 2. 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 3. Expert discussion of the recently amended Transactions in Securities rules 4. Detailed coverage of the Transfers of Assets Abroad provisions, updated for the Finance Act 2013 changes 5. In depth discussion of the EU principle of Abuse and its application in both direct and indirect tax in the UK 6. Unique and detailed analysis of the UK GAAR together with the GAAR Guidance and related procedures Introduction; Transfer of Assets Abroad; Transactions in Land; Transfer of Income Streams; Sales of Occupation Income; Transactions in Securities; Ramsay: A principle of statutory interpretation or a judge made rule?; Sham; The Concept of Trade in a Tax Avoidance Context; Abuse; General Anti- Abuse Rule
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- PublisherSweet & Maxwell
- Publication date2013
- ISBN 10 0414032098
- ISBN 13 9780414032095
- BindingHardcover
- Edition number2
- Number of pages360
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