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.
PART I: CONTEXT AND HISTORY ; 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 ; PART II: SHAM TRANSACTIONS ; 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 ; PART III: TAXATION AND ARTIFICIALITY ; 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.
