Tax avoidance / Rebecca Murray, LLB Hons (Kings College London), PgDL, ATT, CTA.
Material type:
TextPublisher: London : Sweet & Maxwell, 2013Copyright date: ©2013Edition: Second editionDescription: xxxi, 386 pages ; 24 cmContent type: - text
- unmediated
- volume
- 9780414032095
- 0414032098
- 343.4104 23
- KD5370 .M87 2013
Contents:
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.
| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Book | City Campus City Campus Main Collection | 343.4104 MUR (Browse shelf(Opens below)) | 1 | Available | A520171B |
Browsing City Campus shelves, Shelving location: City Campus Main Collection Close shelf browser (Hides shelf browser)
| 343.4104 DAV Davies, principles of tax law. | 343.4104 MOR Davies principles of tax law / | 343.4104 MUR Tax avoidance / | 343.4104 MUR Tax avoidance / | 343.4104 MUR Tax avoidance / | 343.4104 REV Revenue law : principles and practice. | 343.4104 SAL Revenue law : text and materials / |
Includes bibliographical references and index.
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.
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