Tax avoidance /
Murray, Rebecca (Barrister),
Tax avoidance / Rebecca Murray, LLB Hons (Kings College London), PgDL, ATT, CTA. - Third edition. - xxxv, 450 pages ; 25 cm
Previous edition: 2013.
Includes bibliographical references and index.
Table of cases -- Table of statutes -- Table of statutory instruments -- 1. Introduction -- 2. Transfer of assets abroad -- 3. Transactions in land -- 4. Transfer of income streams -- 5. Sales of occupation income -- 6. Transaction 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 -- 11. General anti-abuse rule -- 12. Payment notices -- Index.
0414055993 9780414055995
Tax planning--Great Britain
343.4104
Tax avoidance / Rebecca Murray, LLB Hons (Kings College London), PgDL, ATT, CTA. - Third edition. - xxxv, 450 pages ; 25 cm
Previous edition: 2013.
Includes bibliographical references and index.
Table of cases -- Table of statutes -- Table of statutory instruments -- 1. Introduction -- 2. Transfer of assets abroad -- 3. Transactions in land -- 4. Transfer of income streams -- 5. Sales of occupation income -- 6. Transaction 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 -- 11. General anti-abuse rule -- 12. Payment notices -- Index.
0414055993 9780414055995
Tax planning--Great Britain
343.4104