Show Summary Details

Tax planning and development of the Ramsay doctrine

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Peter Rayney
Bloomsbury Professional
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 1: The Family and Owner-Managed Company, Tax Planning Concepts, and Tax Avoidance Tax planning and tax avoidance Duke of Westminster and the nature of tax avoidance Emergence of the Ramsay doctrine Furniss v Dawson – extension of the Ramsay doctrine Judicial inconsistencies in applying Ramsay Purposive interpretation of the law Cases involving financial instruments The Pepper v Hart ruling – resolving ambiguities in legislation HMRC approach to tax avoidance and morality issues Guidance for the tax profession – Professional conduct in relation to taxation (‘PCRT’) FA 2014 ‘accelerated payment notice’ (APN) regime ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.