Tax Avoidance And The Law: Sham, Fraud Or Mitigation

Tax Avoidance And The Law: Sham, Fraud Or Mitigation


ISBN: 978-1-870070-79-9

Publication date: 15/04/1997

Price: £75.00

Topics Covered :
Tax Avoidance is a major issue for any government. It raises fundamental issues of fairness and the subject's and the State's rights and duties. The high quality papers from this highly successful SPTL conference address complex issues from different perspectives. There is a surprising amount of agreement, given that the contributors include Lord Templeman who was so influential in the development of the new approach and leading practitioners but with fascinating differences of approach.

The contents of this book will stimulate thought on important topical issues:

• Should the UK have a general anti-avoidance provision?
• How does this relate to Europe?
• Whither Furniss in the light of McGuckian?

This book is an important source for anyone interested or concerned in the area and considers the question:

"Is tax avoidance wrong?"

About the Contributors
Lord Templeman PC QC LLD MA formerly Lord of Appeal in Ordinary

John Dilger MA Solicitor, Partner Macfarlanes

Robert Venables QC MA (Oxon) LLM (London) FTII Barrister of the Middle Temple and of Lincoln's Inn Fellow by Special Election of St Edmund Hall, Oxford

Reginald Nock LLM FTII, Barrister

Colin Masters LLB PhD FTII Solicitor, Partner Clyde & Co

Geerten Michielse MSc (Econ) PhD Professor of Tax Law University Paris-I, Special Project Manager, International Bureau of Fiscal Documentation, Amsterdam.

Adrian Shipwright BCL MA (Oxon) AIIT FRSA Barrister, (formerly a solicitor) Pump Court Tax Chambers, 16 Bedford Row, London. Visiting Professor of Law, King's College, London. Sometime Professor of Business Law, King's College, London

Publisher Details :
Published as a traditional hardback book by

PO Box 669
Oxford OX3 3AU Tel: +44(0)1865 352121