Tax Avoidance and the Law
Taylor & Francis
Tax Avoidance and the LawUnderstanding the UK General Anti-Abuse Rule\nAuthor(s): Selina Keesoony\nFormat: Hardback\nPublisher: Taylor & Francis Ltd, United Kingdom\nImprint: Routledge\nISBN-13: 9780367472450, 978-0367472450\nSynopsis\nTax Avoidance and the Law is a helpful guide for 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.\n\nTax Avoidance and the Law explores the evolution of the UKs 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 taxpayers subjective motives, intentions or purposes are irrelevant when assessing tax liability.\n\nThe book enables students to gain a good grasp o.
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