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"Containing Tax Avoidance: Anti-Avoidance Strategies"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Jones v Garnett (Inspector of Taxes)	[2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259	House of Lords	United Kingdom	25 Jul 2007	BAILII		14
"The Privy Council and the Australasian Anti-Avoidance Rules"	(2007) 2 British Tax Review 175	British Tax Review	United Kingdom	circa 2007	Westlaw		1
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
"New Measures Deterring the Promotion of Tax Exploitation Schemes"	[2006] Australian Tax Review 35	Australian Tax Review	Australia	circa 2006	Legal Online / Informit		2
Mathew v Canada	[2005] SCC 55; [2005] 2 SCR 643; [2005] SCJ No 55	Supreme Court of Canada	Canada	19 Oct 2005	Supreme Court of Canada		6
Canada Trustco Mortgage Co v Canada	[2005] SCC 54; [2005] 2 SCR 601; [2005] SCJ No 56	Supreme Court of Canada	Canada	19 Oct 2005	Supreme Court of Canada		12
"Converging Tracks? Recent Developments in Canadian and UK Approaches to Tax Avoidance"	(2005) 53 Canadian Tax Journal 4	Canadian Tax Journal	Canada	circa 2005			1
"Cross-Border Tax Arbitrage – Policy Choices and Political Motivations"	(2005) 5 British Tax Review 527	British Tax Review	United Kingdom	circa 2005	Westlaw		1
(2005) 9 Asia-Pacific Journal of Taxation 3	(2005) 9 Asia-Pacific Journal of Taxation 3	Asia-Pacific Journal of Taxation	Hong Kong	circa 2005			2
"Barclays and Scottish Provident: Avoidance and Highest Courts: Less Chaos but More Uncertainty"	[2005] 3 British Tax Review 273	British Tax Review	United Kingdom	circa 2005	Westlaw		2
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		193
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
"Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle"	(2004) 4 British Tax Review 332	British Tax Review	United Kingdom	circa 2004	Westlaw		2
"Finance Act Notes: Disclosure of Tax Avoidance – Section 19"	(2004) 5 British Tax Review 451	British Tax Review	United Kingdom	circa 2004	Westlaw		1
Ramsay 25 Years On: Some Reflections on Tax Avoidance	[2004] Law Quarterly Review 412	Law Quarterly Review	United Kingdom	circa 2004	Westlaw		2
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517		Hong Kong	circa 2003			23
Howland-Rose v Commissioner of Taxation	[2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206	Federal Court of Australia	Australia - Commonwealth	circa 2002	AustLII		30
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		244
"The New Corporate Tax Shelters Market"	(1999) 83 Tax Notes 1775	Tax Notes	United States	circa 1999			4
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
CIR v Willoughby	[1997] 4 All ER 65		United Kingdom	circa 1997	LexisNexis		3
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		370
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		199
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
[1987] AC 155	[1987] AC 155		United Kingdom	circa 1987	LexisNexis / Westlaw		17
"Fair and Square Taxation for Australia"	(1984) 19 Taxation in Australia 6	Taxation in Australia	Australia	circa 1984			2
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		350
Helvering v Gregory	(1934) 69 F 2			circa 1934			8