Sweet & Maxwell

TAXATION LAWTORTTAX AVOIDANCEKevin Prosser, QC and Rebecca MurrayNEWTax Avoidance draws together in onesource all matters concerning UK taxavoidance, including detailed discussion ofall UK and EU tax avoidance legislation andcase law. It covers both direct and indirecttaxes.It helps solicitors, barristers and accountantsnavigate through the anti-avoidancelegislation and identify case law relevant tothe problem they are researching.• Covers all UK taxes, discussing therelevant legislation and case law for eachone• Considers the EU regime as it affects UKtaxation• Features extensive discussion of case law,helping readers understand how thecourts have responded to tax avoidance• Discusses the Revenue clearanceprocedures• Details cases of negotiation, litigation andsettlement of tax avoidance• Explores underlying theoretical principlesrelating to tax avoidance• Considers tax avoidance in DoubleTaxation and other Treaties• Includes a chapter on comparativeregimes, showing how the legislaturesand courts of USA, Australia and NewZealand have dealt with tax avoidanceissuesCONTENTS: What is avoidance? Evasion;avoidance; mitigation (Templeman’s view).Historical overview: statute; courts; 1920 – s739;close companies; settlement provisions. Ramsayprinciple. Overseas experience – GAAR, thecourts, US: Commonwealth. GAAR.Formulations of anti-avoidance provisions. Soleor main purpose. Sole or main benefit. Neitherpurpose nor benefit (eg ss86/87 TCGA);Schedule 18. Corporation tax; SSE; Sch 7AA;loan relationships; intangibles; derivatives;group relief; REITs. Capital gains tax losses,s16A; value shifting, ss29/30. Income tax:settlements, transfer of assets abroad;transactions in securities; sideways loss relief(extended by FA 08 to sole traders). CAs:Leasing. SDLT. VAT: abuse (Halifax etc).Clearances. Dealing with HMRC: settlement;judicial review; litigation; penalties; discovery.Litigation procedures. Disclosure. Principlesbased approach. European law: Cadbury’sSchweppes & the UK approach.JURISDICTION: United KingdomJul-2012 978 1 847 03774 9Sweet & Maxwell Product ID: 289652Hardback c. £165.00/c. €210.00WHITEMAN & SHERRYON CAPITAL GAINS TAXBRITISH TAX LIBRARY3 RELEASES A YEARGeneral Editor: Michael SherryThe leading work on capital gains tax, nowpublished as a single volume looseleaf, providesdefinitive guidance on even the most difficultquestions of law.• Includes recent cases and changes from eachFinance Act• Examines statutory provisions identifyingissues and offering the authors’ views• Looks at the case law analysing the majordecisions of the courts and the implications• Analyses the general rules applying to assets,disposal and computation• Considers the rules on particular classes ofassets• Deals with particular taxpayers such astrustees, personal representatives, charitiesand partnerships• Examines the jurisdictional limits andoutlines the new remittance basis• Updating releases published to keep readersup to dateJURISDICTION: United Kingdom978 1 847 03710 7Sweet & Maxwell Product ID: 282919Looseleaf £409.00/€539.00Updating releases charged for on publicationWHITEMAN & SHERRYON INCOME TAXBRITISH TAX LIBRARY3 RELEASES A YEARGeneral Editors: David Sutherland and Barrie AkinWhiteman & Sherry on Income Tax is thedefinitive work on this subject, providingcomprehensive analysis of every part of the lawrelating to income tax. It is now published inlooseleaf format, allowing practitioners to keepup to date more easily.• Offers complete coverage of businessincome, employment income, investmentincome and foreign income• Covers the administration of income tax,including returns, self-assessment,machinery of assessment, appeals andcollection• Fully updated to incorporate the latestlegislation• Shows how legislation has been applied bythe courts through in-depth analysis of caselaw• Updating releases publishedJURISDICTION: United Kingdom978 1 847 03857 9Sweet & Maxwell Product ID: 330775Looseleaf £375.00/€495.00Updating releases charged for on publicationCHARLESWORTH & PERCYON NEGLIGENCECOMMON LAW LIBRARY12TH EDITIONGeneral Editor: His Honour Judge ChristopherWaltonContributing Editors: His Honour Judge SimonE Wood and Roger CooperCharlesworth & Percy on Negligence is theforemost guide to this complex area of the law,providing unrivalled depth of analysis into thetorts of negligence and nuisance.• Examines general principles, covering duty ofcare, liability and causation• Contains comprehensive analysis of case law• Focuses on both established areas anddeveloping areas such as in psychiatric injuries• Considers legislative developments and theirimplications• Deals with damages• Covers case law from Commonwealthjurisdictions1ST SUPPLEMENT: This brings the work up to datewith the latest developments in the lawJURISDICTION: England & Wales, Commonwealth,Aug-2011 978 0 414 02337 6Sweet & Maxwell Product ID 555706Mainwork & Supplement £380.00/€483.00Aug-2011 978 0 414 04774 7Sweet & Maxwell Product ID: 4973091st Supplement, Paperback £70.00/€89.00CLERK & LINDSELL ON TORTSCOMMON LAW LIBRARY20TH EDITIONGeneral Editor: Professor Michael JonesAssociate Editor: Mark Simpson, QCConsultant Editor: Professor Anthony DugdaleClerk & Lindsell on Torts is the definitive workin this area. It supplies the most authoritativeguidance available on all aspects of the law oftort and is widely referred to and cited bypractitioners and the judiciary.• Covers all the torts in one place• Offers unequalled explanation of the generalprinciples• Shows how these principles apply in differentsituations through detailed analysis of caselaw• Gives detailed guidance on remedies• Examines possible defences and argumentsthat can be used• Covers the relevant human rights issues• Considers Commonwealth case law1ST SUPPLEMENT: This brings the text up to datewith recent developments in the law.JURISDICTION: United Kingdom, CommonwealthAug-2011 978 0 414 02340 6Sweet & Maxwell Product ID 555688Mainwork & Supplement £430.00/€547.00Nov-2011 978 0 414 04578 1Sweet & Maxwell Product ID: 4849711st Supplement, Paperback £65.00/€83.00To order any of these titles international customers please email TLRUKI.intlorders@thomsonreuters.com 147