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Sham Transactions


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Table of Contents

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

About the Author

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.


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. * Michael Walpole, British Tax Review (5, 2015) *

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