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Book Review: The real deal
Keith Dudley summarises the private client aspects of Sham Transactions The excellent introduction by the editors sets the scene and the following chapters 2-5 contain some fascinating and historical information and background. Some years ago Willoughby’s Misplaced Trust (second ed) by James Wadham was published by Gostick Hall Publications. As the title suggests, this book, …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Antle v The Queen [2010] DTC 5172
- Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51
- Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115
- Berry v HMRC [2011] UKUT 81 (TCC)
- Campbell v IRC [2004] UK SPC 000421
- Faraggi v The Queen [2009] DTC 5012
- Furniss v Dawson [1983] UKHL 4
- HMRC v Tower McCashback LLP & anor [2011] UKSC 19
- IRC v Duke of Westminster [1936] AC 1
- Minister of National Revenue v Cameron [1974] SCR 1062
- Pickersgill v Tsoukalas [2009] SASC 357 (26 BCL427)
- Raftland Pty Ltd as trustee of the Raftland Trust v Commissioner of Taxation [2008] HCA 21
- Singleton v R [2001] 2 SCR 1046
- Snook v London and West Riding Investments Ltd [1967] 2 QB 786
- WT Ramsay Ltd v IRC [1981] UKHL