£134.17

Routledge Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule (Routledge Research in Tax Law)

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£134 today · all-time low £132 (Mar 2026) · usually the usual

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£136.26 £131.78 £132.76 £133.74 £134.71 £135.69 £136.67 13 March 2026 23 March 2026 03 April 2026 14 April 2026 25 April 2026

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Most common price: £133 (15 days, 34.1%)

Price range: £132 - £136

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Description

Tax Avoidance and the Law is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
31 May 2022
Listed Since
24 November 2021

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