Sham transactions / Edwin Simpson and Miranda Stewart.

Oxford : Oxford University Press, 2013.

1st edition

84544

Fraud -- English-speaking countries.

Illegal juristic acts -- English-speaking countries.

Fictions (Law) -- English-speaking countries.

Landlord and tenant.

Trusts and trustees.

Corporation law.

Taxation -- Law and legislation.

I. 1. 2. 3. 4. 5. II. 6. 7. 8. 9. 10. 11. III. 12. 13. 14. 15. 16. Context and history

Introduction : sham transactions

Sham : early uses and related and unrelated doctrines

The judicial doctrine in Australia

Sham transactions in the United States

Sham and purposive statutory construction

Sham transactions

Tenancy agreements

Trusts and intention

Trusts : a practitioner's perspective

Company charges

Employment law

Piercing the corporate veil

Taxation and purposive statutory construction

Tracing the boundaries of sham and Ramsay

Sham, tax avoidance, and a GAAR : a New Zealand perspective

Sham in the Canadian courts

Sham, tax avoidance, and a realistic view of facts in the UK

Sham and tax law in Australia.

Detailed table of contents available via online link.

Table of contents and index are taken from the published work with the permission of the publisher.

Includes bibliographical references and index.

9780199685349

xlii, 299 p. ; 26 cm