Sham Transactions de Edwin Simpson

Sham Transactions

Edwin Simpson

Miranda Stewart

The doctrine of sham is one that pervades the common law. This book will be the first cross-disciplinary analysis of all aspects of the sham doctrine, from its history and development to its varied practical applications. For practitioners used to working in only one area of sham, this volume allows a broader appreciation of the doctrine as it is applied in diverse legal areas, such as tenancy law, trusts, employment law and tax. These several areas are expounded by experts in their field, including both leading practitioners and distinguished scholars. Each contribution considers how key themes apply in each field, such as how the doctrine of sham is related to deceit or fraud, why the doctrine has been found to be useful and how it relates to other principles of statutory interpretation. This wide-ranging work is brought together, not only by these key themes, but by the comparative analysis of the editors, making this a substantial contribution to the understanding of the common law doctrine of sham.

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Recenzii

The book is an excellent resource made even more useful by the thoroughly constructed index and, in particular, the Table of Cases. The book will be of value to advanced students, legal scholars and advocates and will stand for years to come as an enduring tool to assist those grappling with the legal concept of sham.

Notă biografică

Edwin Simpson is a Tutor in Law and the Barclays Bank Lecturer in Taxation at Christ Church College, Oxford. He he teaches in public law and maintains an interest in the fields of trusts and tax and lectures on the Oxford B.C.L. on tax avoidance. He was called to the Bar in 1990. He appears frequently at Public Inquiries considering Highway matters, Town and Village Greens, and the mapping of access land pursuant to Countryside Act 2000; and advises in connection with all aspects of such work.Miranda Stewart is a Professor of Law, Associate Dean (Engagement) and Director of Tax Studies at Melbourne Law School. She has many years experience in tax law in Australia and overseas. She is an International Fellow of the Centre of Business Taxation at Oxford University and was recently a visiting scholar at Christ Church, Oxford on the Melbourne-Oxford Faculty Exchange. Before joining the Faculty in 2000, Miranda taught at New York University School of Law in the leading International Tax program in the US. She previously worked in the Australian Tax Office on tax policy and legislation and as a solicitor at Arthur Robinson & Hedderwicks. Miranda's current research is on tax law and development, international tax coordination, and issues of gender and tax.