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Sham Transactions

Edwin Simpson and Miranda Stewart


The doctrine of sham is one that pervades the common law. This book provides a cross-disciplinary analysis of all aspects of the sham doctrine, from its history and development to its varied practical applications. The book has a broad appreciation of the doctrine as it is applied in diverse legal areas, such as tenancy law, trusts, employment law, and tax. Each chapter 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.

Keywords: sham, common law, sham doctrine, tenancy law, trusts, employment law, tax, deceit, fraud

Bibliographic Information

Print publication date: 2013 Print ISBN-13: 9780199685349
Published to Oxford Scholarship Online: January 2014 DOI:10.1093/acprof:oso/9780199685349.001.0001


Affiliations are at time of print publication.

Edwin Simpson, editor
Barrister, New Square Chambers, Barclay's Bank Lecturer, Christ Church, Oxford University

Miranda Stewart, editor
Associate Dean (Engagement) and Director of Tax Studies, Melbourne Law School

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Part I Context and History

1 Introduction

Edwin Simpson, and Miranda Stewart

4 Sham Transactions in the United States1

Joshua D. Blank, and Nancy Staudt

Part II Sham Transactions

6 Tenancy Agreements

Susan Bright, Hannah Glover, and Jeremias Prassl

7 Trusts and intention

Matthew Conaglen

8 Trusts

Nicholas Le Poidevin

9 Company Charges

Lord Neuberger

10 Employment Law

A.C.L. Davies

11 Piercing the Corporate Veil

Robert Miles, and Eleanor Holland

Part III Taxation and Purposive Statutory Construction

13 Sham, Tax Avoidance, and a GAAR

Shelley Griffiths, and Jessica Palmer

14 Sham in the Canadian Courts

Glen Loutzenhiser

End Matter