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Furniss v Dawson
Furniss v. Dawson is an important House of Lords case in the field of UK tax. Its full name is "Furniss (Inspector of Taxes) v. Dawson D.E.R., Furniss (Inspector of Taxes) v. Dawson G.E., Murdoch (Inspector of Taxes) v. Dawson R.S.", and its citation is () A.C. 474, or alternatively () 2 W.L.R. 226.
Its effect was to extend the applicability of The Ramsay Principle.
==The Ramsay Principle==
(詳細は) A. C. 300. In the Ramsay case, a company which had made a substantial capital gain had entered into a complex and self-cancelling series of transactions which had generated an artificial capital loss. The House of Lords decided that where a transaction has pre-arranged artificial steps which serve no commercial purpose other than to save tax, then the proper approach is to tax the ''effect'' of the transaction as a whole.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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