Tax Avoidance
Alberta v ENMAX Energy Corporation, 2018 ABCA 147 -- attach -- Tax Avoidance
right to structure affairs to reduce taxes (or, here, payments in lieu) inapplicable where consumer assistance purpose defeated
Chappell v Revenue and Customs Commissioners, [2016] BTC 36, [2016] EWCA Civ 809 -- attach -- Tax Avoidance
provision intended to provide relief for “real world…commercial transactions” was not available in a purely tax-driven structure
UBS AG v Commissioners for HMRC; DB Group Services (UK) Ltd v. Commissioners for HMRC, [2016] UKSC 13 -- attach -- Tax Avoidance
unexpressed intention of Parliament to give relief for restrictive conditions attached to shares only where those conditions had a commercial purpose
The Queen v. Malone, 82 DTC 6130, [1982] CTC 145 (FCTD) -- attach -- Tax Avoidance
W.T. Ramsay Ltd. v. l.R.C., [1982] A.C. 300, [1981] UKHL 1 (HL) -- attach -- Tax Avoidance
The Queen v. Daly, 81 DTC 5197, [1981] CTC 270 (FCA) -- attach -- Tax Avoidance
Quemet Corp. v. The Queen, 81 DTC 5359, [1981] CTC 472 (FCTD) -- attach -- Tax Avoidance
Agar v. The Queen, 80 DTC 6311, [1980] CTC 397 (FCTD) -- attach -- Tax Avoidance
Feinstein v. The Queen, 79 DTC 5236, [1979] CTC 329 (FCTD) -- attach -- Tax Avoidance
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