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Murray, Rebecca (Barrister),

Tax avoidance / Rebecca Murray, LLB Hons (Kings College London), PgDL, ATT, CTA. - Second edition. - xxxi, 386 pages ; 24 cm

Includes bibliographical references and index.

Introduction -- Transfer of assets abroad -- Transactions in land -- Transfer of income streams -- Sales of occupation income -- Transaction 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. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

ISBN: 9780414032095 0414032098

LCCN: 2013487695

Nat. Bib. No.: GBB392043 bnb

Nat. Bib. Agency Control No.: 016515018 Uk

Subjects--Topical Terms:
Tax planning--Great Britain

LC Class. No.: KD5370 / .M87 2013

Dewey Class. No.: 343.4104