TY  - BOOK
AU  - Daly,Stephen
TI  - Tax authority advice and the public
SN  - 9781509930562
AV  - KD5375 .D35 2020eb
U1  - 343.4104 23
PY  - 2020///
CY  - Oxford, UK
PB  - Hart Publishing
KW  - Great Britain
KW  - HM Revenue & Customs
KW  - Tax administration and procedure
KW  - Advisory opinions
KW  - Soft law
KW  - Taxation & duties law
KW  - bicssc
KW  - Electronic books
N1  - Based on author's thesis (doctoral - University of Oxford, 2017) issued under title: HMRC and the public : the case for reform of soft law; Includes bibliographical references and index; Introduction -- What is HMRC Advice? -- The Role of HMRC Advice -- Problems with Advice -- Scrutiny -- Remedies -- Reforms -- Conclusion; Abstract freely available; full-text restricted to individual document purchasers; Also published in print
N2  - "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"--
UR  - https://doi.org/10.5040/9781509930562?locatt=label:secondary_bloomsburyCollections
ER  -