Vella, John (2008) Sham Transactions. Lloyd's Maritime & Commercial Law Quarterly, 4. pp. 488-512.Full text not available from this repository.
This article deals with sham transactions. It starts off by establishing some basic groundwork on shams, before engaging more specifically with two questions that have recently come to the fore both in cases and in academic debate. The first concerns the relevance of an intention to enforce and of actual enforcement in the search for the true intention of the parties. The second considers whether a variant notion of sham, often called a pretence, is justified or even necessary.
|Centre:||Oxford University Centre for Business Taxation|
|Date Deposited:||24 Feb 2012 16:16|
|Last Modified:||23 Oct 2015 14:06|
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