
Sham Transactions
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Content
- Cover
- SHAM TRANSACTIONS
- Copyright
- SUMMARY CONTENTS
- CONTENTS
- Foreword
- Editors' Preface
- List of Contributors
- Table of Cases
- Table of Legislation
- Table of UK Statutory Instruments
- I CONTEXT AND HISTORY
- 1. Introduction: 'Sham' Transactions
- A. The Snook Case in Context
- B. The Origins of Sham Reasoning
- C. 'Sham' Transactions and the Limits to Legal Effectiveness
- D. Sham, Purposive Construction, and Tax Law
- E. Sham Reasoning: Broad or Narrow?
- 2. Sham: Early Uses and Related and Unrelated Doctrines
- A. Introduction
- B. Sham
- C. 'Colour' and 'Colourable'
- D. Fraus Legis and Related Doctrines
- E. Simulation and 'Simulated'
- F. Towards Snook
- G. Not Connected: Lease, Licence, and Labels
- H. Conclusion
- 3. The Judicial Doctrine in Australia
- A. Introduction
- B. Sham and Principles of Legal Construction
- C. Sham in the Context of Legislative Regimes
- D. Sham in Tax Law
- E. Elements of Sham in Australia
- F. The Policy and Law of Sham
- 4. Sham Transactions in the United States
- A. Introduction
- B. Corporate Tax Abuse and Judicial Uncertainty in the US
- C. A Study of Corporate Tax Abuse in the US Supreme Court
- D. Shams in Other US Legal Contexts
- E. Conclusion
- 5. Sham and Purposive Statutory Construction
- A. Introduction
- B. Norglen and Circuit Systems
- C. The 'Advance' and 'Retreat' in the Tax Context
- D. The Westminster Case
- E. Conclusions
- II SHAM TRANSACTIONS
- 6. Tenancy Agreements
- A. Applying Ordinary Principles of Private Law
- B. Explaining the Anomalous Cases
- C. The Implications of the Proposed Solution
- D. Conclusion
- 7. Trusts and Intention
- A. Separate Doctrine?
- B. Mutual Intention?
- 8. Trusts: A Practitioner's Perspective
- A. Application of the Doctrine
- B. Identifying the Sham Transaction
- C. Identifying the Real Transaction
- D. Settlor's Intention to Create a Sham
- E. Intention of Other Parties
- F. Dispositions Intended by Settlor: Enforceability Generally
- G. Assets Intended to be Held for Settlor: Position of Settlor
- H. Assets Intended to be Held for Settlor: Position of Trustees
- I. Assets Intended to be Held for Settlor: Position of Third Parties
- J. Challenges to Sham Trusts
- K. Conflict of Laws
- 9. Company Charges
- A. Introduction
- B. Legal Features of Fixed and Floating Charges that Influence Drafting Decisions
- C. The Development of the Agnew Approach to the Construction of Charges
- D. A Comparison: Extended Retention of Title Clauses
- E. The Relevance of Sham Reasoning to the First Stage of the Agnew Analysis
- F. The (Ir)relevance of Sham Reasoning to the Second Stage of the Agnew Analysis
- G. The Practical Significance of Sham Doctrine in the Avoidance of Floating Security
- H. Conclusion
- 10. Employment Law
- A. Introduction
- B. Employees and Workers
- C. The Courts' Approach
- D. The Future of the Contract in Employment Law
- E. Conclusion
- 11. Piercing the Corporate Veil
- A. Introduction
- B. The History of Separate Personality and the Non-Recourse Rule
- C. Respecting Separate Personality
- D. When Will the Veil be Pierced at Common Law?
- E. Is 'Sham' Reasoning Useful Here?
- F. Conclusion
- III TAXATION AND PURPOSIVE STATUTORY CONSTRUCTION
- 12. Tracing the Boundaries of Sham and Ramsay
- A. Prologue
- B. Sham Transactions and Tax Avoidance Schemes
- C. Acquiring and Disposing of Securities for Tax Advantage
- D. The Relevance of 'Intention'
- E. A Legal Analysis of Mr Berry's Arrangements
- F. Sham
- G. The Outcome
- 13. Sham, Tax Avoidance, and a GAAR: A New Zealand Perspective
- A. Introduction
- B. The Sham Construct
- C. The Sham Doctrine in a Jurisdiction with a General Anti-Avoidance Provision
- D. Conclusion
- 14. Sham in the Canadian Courts
- A. Introduction
- B. Sham as a Judicial Anti-Avoidance Doctrine in Canadian Tax Law
- C. Recent Moves to Expand Sham
- D. Discussion
- E. Conclusion
- 15. Sham, Tax Avoidance, and 'A Realistic View of Facts' in the UK
- A. Introduction
- B. The Ramsay Approach and a 'Realistic View of Facts'
- C. Tower MCashback
- D. Conclusion
- 16. Sham and Tax Law in Australia
- A. Starbucks, Transfer Fees, and Funding the Modern State
- B. The Decision in Raftland
- C. Three Reasons for Reluctance towards 'Sham'
- D. The Current Doctrine of 'Sham'
- E. A Recent Case
- F. Conclusions
- Index
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