Tax avoidance

著者

    • Murray, Rebecca

書誌事項

Tax avoidance

Rebecca Murray

Sweet & Maxwell, Thomson Reuters, 2012

大学図書館所蔵 件 / 8

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注記

Includes index

内容説明・目次

目次

  • What is avoidance? Evasion
  • avoidance
  • mitigation (Templeman s view). Historical overview: statute
  • courts
  • 1920 s739
  • close companies
  • settlement provisions. Ramsay principle. Overseas experience GAAR, the courts, US: Commonwealth. GAAR. Formulations of anti-avoidance provisions. Sole or main purpose. Sole or main benefit. Neither purpose nor benefit (eg ss86/87 TCGA)
  • Schedule 18. Corporation tax
  • SSE
  • Sch 7AA
  • loan relationships
  • intangibles
  • derivatives
  • group relief
  • REITs. Capital gains tax losses, s16A
  • value shifting, ss29/30. Income tax: settlements, transfer of assets abroad
  • transactions in securities
  • sideways loss relief (extended by FA 08 to sole traders). CAs: Leasing. SDLT. VAT: abuse (Halifax etc). Clearances. Dealing with HMRC: settlement
  • judicial review
  • litigation
  • penalties
  • discovery. Litigation procedures. Disclosure. Principles based approach. European law: Cadbury s Schweppes & the UK approach.

「Nielsen BookData」 より

詳細情報

  • NII書誌ID(NCID)
    BB09564050
  • ISBN
    • 9781847037749
  • 出版国コード
    uk
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    London
  • ページ数/冊数
    xxix, 281 p.
  • 大きさ
    24 cm
  • 分類
  • 件名
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