Tax Avoidance (4th edition) by Rebecca Murray (2020)

The 4th edition of Tax Avoidance, authored by Rebecca Murray, is now available from Sweet and Maxwell. 

Published in March 2020, the 4th edition contains a forward by Lord Hodge, Deputy President of the Supreme Court, and updates to all chapters, including a new chapter on Enablers.

Chapters are as follows:

  1. Introduction
  2. Transfers of Assets Abroad
  3. Transactions in Land
  4. Transfers of Income Streams
  5. Sales of Occupation Income
  6. Transactions in Securities
  7. Ramsay: A principle of Statutory Construction or a Judge Made Rule?
  8. Sham
  9. Trade in a tax avoidance context
  10. Abuse
  11. The GAAR
  12. Payment Notices
  13. Penalties for Enablers of Defeated Tax Avoidance Schemes

Available to purchase from the publisher, Sweet and Maxwell.

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