Sham Transactions

The doctrine of sham is one that pervades the common law. This book will be the first cross-disciplinary analysis of all aspects of the sham doctrine, from its history and development to its varied practical applications. For practitioners used to working in only one area of sham, this volume allows a broader appreciation of the doctrine as it is applied in diverse legal areas, such as tenancy law, trusts, employment law and tax. These several areas are expounded by experts in their field, including both leading practitioners and distinguished scholars. Each contribution 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. This wide-ranging work is brought together, not only by these key themes, but by the comparative analysis of the editors, making this a substantial contribution to the understanding of the common law doctrine of sham.

1 - Introduction: What is the Sham 'Doctrine'?
2 - Sham: Early Uses and Related and Unrelated Doctrines
3 - The Judicial Doctrine of Sham in Australia
4 - Sham Transactions in the United States
5 - Sham and Purposive Statutory Construction
6 - 'Shams' in Tenancy Agreements
7 - Sham and Trusts
8 - Sham and Trusts: A Practitioner's Perspective
9 - Sham Doctrine and Company Charges
10 - Sham Transactions in Employment Law
11 - Shams and Piercing the Corporate Veil
12 - Tracing the Boundaries of Sham and Ramsay
13 - Sham and Tax Avoidance: What Difference does a GAAR make? - a New Zealand Perspective
14 - Trompe-l'oeil: Sham in the Canadian Tax Courts
15 - Sham, Tax Avoidance and 'A Realistic View of Facts'
16 - Sham and Tax Law: Coffee Beans, Trust Funds and Judicial Distaste

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.