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Sham Transactions

Edwin Simpson and Miranda Stewart

Abstract

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

Authors

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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Contents

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Front Matter

Title Pages

Foreword

Editors’ Preface

List of Contributors

Table of Cases

Table of Legislation

Table of UK Statutory Instruments

Part I Context and History

1 Introduction

Edwin Simpson, and Miranda Stewart

2 Sham: Early Uses and Related and Unrelated Doctrines

Mike Macnair

3 The judicial doctrine in Australia

Miranda Stewart

4 Sham Transactions in the United States1

Joshua D. Blank, and Nancy Staudt

5 Sham and purposive statutory construction

Edwin Simpson

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

12 Tracing the boundaries of sham and Ramsay

Malcolm Gammie

13 Sham, Tax Avoidance, and a GAAR

Shelley Griffiths, and Jessica Palmer

14 Sham in the Canadian Courts

Glen Loutzenhiser

15 Sham, tax avoidance, and ‘A realistic view of facts’ in the UK

John Vella

16 Sham and Tax Law in Australia

Michael Kirby

End Matter

Index