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United Kingdom

Furniss v Dawson

[1984] AC 474

JurisdictionUnited Kingdom

Year1984

Statusunclear

Key Principle

extension of Ramsay; inserted steps with no commercial purpose other than tax avoidance may be disregarded

Area of Law

tax

Related Cases

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503

Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55

Aid/Watch Inc v Commissioner of Taxation (2010) 241 CLR 539

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