Sham or artificial transactions
Contract
Commentary –
Kirk on Employment Status 6.1.1
;
Kirk on Employment Status 8.3.2
Conveyance or lease, new/partly constructed buildings
Legislation/Regulatory –
SP 8/93
Judicial identification of
Commentary –
Kirk on Employment Status 12.7.7
Partnerships
Commentary –
Kirk on Employment Status 5.3
Substance of transaction
Commentary –
Tax Reporter ¶104-500
;
Tax Reporter ¶104-750
Case Law –
Floor v. Davis (H.M. Inspector of Taxes)
;
SCOBLE AND OTHERS v. SECRETARY OF STATE FOR INDIA.
;
W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling
Substitution
Commentary –
Kirk on Employment Status 3.10.4
;
Kirk on Employment Status 3.8.2