Tax avoidance / Rebecca Murray, LLB Hons (Kings College London), PgDL, ATT, CTA.
Material type:
TextPublisher: London : Sweet & Maxwell, 2016Copyright date: ©2016Edition: Third editionDescription: xxxv, 450 pages ; 25 cmContent type: - text
- unmediated
- volume
- 0414055993
- 9780414055995
- 343.4104 23
Contents:
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.
| 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 | A556892B | ||
| Book | South Campus South Campus Main Collection | 343.4104 MUR (Browse shelf(Opens below)) | 1 | Available | A539520B |
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.
There are no comments on this title.
Log in to your account to post a comment.