Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Spencer Bower and Handley: Res Judicata

Spencer Bower and Handley: Res Judicata

Price: £449.99

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order The Law of Rights of Light 2nd ed



 Jonathan Karas


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule (eBook)


ISBN13: 9781000598445
Published: January 2024
Publisher: Routledge
Country of Publication: UK
Format: eBook (ePub)
Price: £39.99
The amount of VAT charged may change depending on your location of use.


The sale of some eBooks are restricted to certain countries. To alert you to such restrictions, please select the country of the billing address of your credit or debit card you wish to use for payment.

Billing Country:


Sale prohibited in
Korea, [North] Democratic Peoples Republic Of

Due to publisher restrictions, international orders for ebooks may need to be confirmed by our staff during shop opening hours. Our trading hours are Monday to Friday, 8.30am to 5.00pm, London, UK time.


The device(s) you use to access the eBook content must be authorized with an Adobe ID before you download the product otherwise it will fail to register correctly.

For further information see https://www.wildy.com/ebook-formats


Once the order is confirmed an automated e-mail will be sent to you to allow you to download the eBook.

All eBooks are supplied firm sale and cannot be returned. If you believe there is a fault with your eBook then contact us on ebooks@wildy.com and we will help in resolving the issue. This does not affect your statutory rights.

This eBook is available in the following formats: ePub.

In stock.
Need help with ebook formats?




Also available as

Tax Avoidance and the Law is a helpful guide to undergraduate and postgraduate students who want a thorough understanding of this dynamic area of Law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance.

Tax Avoidance and the Law explores the evolution of the UK’s General Anti-Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation including, the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability.

The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.

Subjects:
Taxation, eBooks
Contents:
Abstract
Introduction 1
Chapter 1: Defining motive, purpose and intention
1.1: Criminal Law perspective
1.2: Psychological perspective
1.3: Philosophical perspective
1.4: Tax Law perspective
1.4 (a) Trading
1.4 (b) Expenditure
1.4 (c) Dividend stripping
1.4 (d) Targeted anti-avoidance rules
1.5: Conclusions
Chapter 2: A move towards motive, intention and purpose
2.1: Tackling tax avoidance
2.2: The divide between supporters of Ramsay and Westminster
2.2 (a) Supporters of Ramsay
2.2 (b) Supporters of Westminster
2.3: Motive, intention and purpose considered across other areas of Tax law
2.3 (a) Trades, professions & vocations
2.3 (b) Expenditure
2.3 (c) Accountancy standards
2.4: Why the "motive approach" is considered
2.5: How motive, intention and purpose are considered
2.5 (a) The "substance over form" doctrine
2.5 (b) Purpose
2.5 (c) Commercial or business purpose
2.5 (d) The step transaction doctrine
2.5 (e) Motive or intention
2.6: Suitability of the motive approach in Tax Law
2.6 (a) Is the motive approach necessary?
2.6 (b) Restructuring transactions
2.6 (c) Inconsistencies
2.6 (d) Constitutional legitimacy of the motive approach
2.7: Conclusion
Chapter 3: The GAAR provisions analysed
3.1: The GAAR: An overview
3.2: The GAAR provisions
3.2 (a) Tax advantage
3.2 (b) Tax arrangement
3.2 (c) The main purpose test
3.2 (d) The double reasonableness test
3.2 (d)(i) "Reasonableness" in Tort and Contract Law
3.2 (d)(ii) "Reasonableness" in Public Law
3.2 (d)(iii) Reasonable man
3.2 (e) Abuse according to the GAAR
3.3: Abuse according to the GAAR guidance
3.4: What is not abusive
3.5: The scope of the GAAR
3.6: The Aaronson Report
3.7: Penalties
3.8: An EU-wide GAAR
3.9: Conclusion
Chapter 4: General anti-avoidance legislation in other jurisdictions
4.1: The United States’ Economic Substance Doctrine ("ESD")
4.1 (a) Common Law background
4.1 (b) The ESD provisions
4.1 (c) Case Law post the American ESD
4.2: The Australian General Anti-Avoidance Rule
4.2 (a) Scheme
4.2 (b) Tax benefit
4.2 (c) Purpose
4.3: Australian Case Law post the Australian General Anti-Avoidance Rule
4.4: The New Zealand General Anti-Avoidance Rule
4.4 (a) Counteraction
4.4 (b) Case Law post the New Zealand General Anti-Avoidance Rule
4.5: The South African General Anti-Avoidance Rule
4.5 (a) Case Law post the South African General Anti-Avoidance Rule
4.6: The Canadian General Anti-Avoidance Rule
4.6 (a) Case Law Post the Canadian General Anti-Avoidance Rule
4.7: Conclusion
Chapter 5: Discretion
5.1: The ambiguous GAAR
5.2: HMRC’s role
5.3: Judicial discretion
5.3 (a) Judicial law-making
5.3 (b) Interpretation
5.4: Morality
5.5 Conclusion
Chapter 6: Criticisms of the GAAR
6.1: The main purpose test
6.2: The double reasonableness test
6.3: The scope of the GAAR
6.4: HMRC GAAR Guidance
6.5: The lack of a clearance system
6.6: The UK’s international competitiveness
6.7: Complexity
6.8: Uncertainty
6.9: Constitutional issues
6.10: Conclusion
Chapter 7: Was the GAAR needed?
7.1: Ramsay vs the GAAR
7.1 (a) The overall Ramsay approach
7.1 (b) The main features of the GAAR
7.1 (c) The Ramsay approach verses the GAAR
7.2: Contemporary tax avoidance before the GAAR
7.4: The GAAR as a deterrence
7.5: Conclusion
Chapter 8: Conclusion and recommendations for reform

Series: Routledge Research in Tax Law

Social Media and Tax Law (eBook) ISBN 9781003846376
Published February 2024
Routledge
£35.09
(ePub)
Buy
Social Media and Tax Law ISBN 9781032306674
Published February 2024
Routledge
£130.00
£39.99