Tax authority advice and the public / (Record no. 10611)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 04103nam a2200613 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781509930562 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240318132039.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 200710s2020 enk ob 101 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| Canceled/invalid LC control number | 2020001976 (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781509930562 |
| Qualifying information | (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 150993054X |
| Qualifying information | (electronic book) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781509930548 |
| Qualifying information | (PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781509930555 |
| Qualifying information | (electronic book) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781509930531 |
| Qualifying information | (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1509930558 |
| Qualifying information | (electronic book) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781509930548 |
| Qualifying information | (electronic book) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781509930531 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1137755696 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaBNVSL)mat09930562 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-uk--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KD5375 |
| Item number | .D35 2020eb |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.4104 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Daly, Stephen, |
| Dates associated with a name | 1989- |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Tax authority advice and the public / |
| Statement of responsibility, etc. | Stephen Daly. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxford, UK ; |
| Name of producer, publisher, distributor, manufacturer | Hart Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xxx, 234 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Based on author's thesis (doctoral - University of Oxford, 2017) issued under title: HMRC and the public : the case for reform of soft law. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction -- What is HMRC Advice? -- The Role of HMRC Advice -- Problems with Advice -- Scrutiny -- Remedies -- Reforms -- Conclusion. |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law"-- |
| Assigning source | Provided by publisher. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Also published in print. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on online resource; title from digital title page (viewed on May 01, 2020). |
| 610 10 - SUBJECT ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Great Britain. |
| Subordinate unit | HM Revenue & Customs. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax administration and procedure |
| Geographic subdivision | Great Britain. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Advisory opinions |
| Geographic subdivision | Great Britain. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Soft law |
| Geographic subdivision | Great Britain. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation & duties law |
| Source of heading or term | bicssc |
| 655 #0 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Daly, Stephen, 1989- |
| Title | Tax authority advice and the public |
| Place, publisher, and date of publication | Oxford ; New York : Hart, 2020. |
| International Standard Book Number | 9781509930531 |
| Record control number | (DLC) 2020001975 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781509930562?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781509930562?locatt=label:secondary_bloomsburyCollections</a> |
| 975 ## - | |
| -- | HART Publishing Practitioner 2020 |
No items available.