Sham Transactions

by Simpson, Edwin; Stewart, Miranda

• ISBN13: 9780199685349
• ISBN10: 0199685347
• Format: Hardcover
• Copyright: 2013-12-30
• Publisher: Oxford University Press

Author Biography

Edwin Simpson, Barrister, New Square Chambers, Barclay's Bank Lecturer, Christ Church, Oxford University,Miranda Stewart, Associate Dean (Engagement) and Director of Tax Studies, Melbourne Law School

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.

Table of Contents

Part I: Context and History
1. Introduction: What is the Sham 'Doctrine'?, Miranda Stewart and Edwin Simpson
2. Sham: Early Uses and Related and Unrelated Doctrines, Mike McNair
3. The Judicial Doctrine of Sham in Australia, Miranda Stewart
4. Sham Transactions in the United States, Joshua Blank and Nancy Staudt
5. Sham and Purposive Statutory Construction, Edwin Simpson
Part II: Sham Transactions
6. 'Shams' in Tenancy Agreements, Susan Bright, Hannah Glover and Jeremias Prassl
7. Sham and Trusts, Matthew Conaglen
8. Sham and Trusts: A Practitioner's Perspective, Nicholas Le Poidevin
9. Sham Doctrine and Company Charges, Lord Neuberger
10. Sham Transactions in Employment Law, Anne Davies
11. Shams and Piercing the Corporate Veil, Robert Miles and Eleanor Holland
Part III: Taxation and Artificiality
12. Tracing the Boundaries of Sham and Ramsay, Malcolm Gammie
13. Sham and Tax Avoidance: What Difference does a GAAR make? - a New Zealand Perspective, Shelley Griffiths and Jessica Palmer
14. Trompe-l'oeil: Sham in the Canadian Tax Courts, Glen Loutzenhiser
15. Sham, Tax Avoidance and 'A Realistic View of Facts', John Vella
16. Sham and Tax Law: Coffee Beans, Trust Funds and Judicial Distaste, Michael Kirby