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Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule
Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule
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Tax Avoidance and the Law is a comprehensive guide for undergraduate and postgraduate students interested in understanding tax avoidance. It provides a clear summary of complex case law and compares the UK's General Anti-Abuse Rule with other Western jurisdictions. The book emphasizes that taxpayers' subjective motives are irrelevant in assessing tax liability.
Format: Paperback / softback
Length: 234 pages
Publication date: 29 January 2024
Publisher: Taylor & Francis Ltd
Tax Avoidance and the Law is a comprehensive guide designed specifically for undergraduate and postgraduate students seeking a deep understanding of this dynamic field of law. Written in a user-friendly and accessible style, the book succinctly summarizes complex case law on tax avoidance, making it easily digestible for readers.
The book delves into the evolution of the UK's General Anti-Abuse Rule (GAAR), providing valuable insights into its historical background and its comparison with anti-avoidance legislation in other Western jurisdictions, including the United States of America, Australia, New Zealand, South Africa, Canada, and the European Union. The central theme of the book revolves around the notion that the subjective motives, intentions, or purposes of taxpayers are irrelevant when assessing tax liability.
By offering a clear and concise explanation of the fundamental issues in tax avoidance, the book empowers students to acquire a solid grasp of this complex subject matter. It serves as a valuable resource for those pursuing careers in accounting, finance, law, or business, as it equips them with the knowledge and tools necessary to navigate the complex world of tax avoidance.
Whether you are a student embarking on your legal education or a professional seeking to expand your expertise in tax avoidance, Tax Avoidance and the Law is an indispensable resource that will provide you with a thorough and up-to-date understanding of this critical area of law.
Weight: 453g
Dimension: 234 x 156 (mm)
ISBN-13: 9781032264882
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