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Magical Tome
- First published
- 2016
- Publisher
- Sweet & Maxwell
- Pages
- 450 pages
- ISBN
- 9780414055995
Tax avoidance
The outer archives are busy
About this book
This book provides a discussion of UK tax avoidance principles, anti-avoidance legislations, and the EU principles of abuse. It analyses case law, anti-avoidance provisions (including - inter alia - "transactions in securities", "transactions in land", "transfer of assets abroad"), and the GAAR. This third edition includes an analysis of the changes to each of these areas in the Finance Act 2016, plus a new chapter on the highly topical subject of Accelerated Payment Notices. The book focuses on avoidance of tax by individuals rather than by companies.
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Pacing
Horror / Dark Elements
Romance
Spice Level
LGBTQ+ Representation
Social & Political Themes in Stories