NLU Meghalaya Library

Online Public Access Catalogue (OPAC)

Amazon cover image
Image from Amazon.com

Tax authority advice and the public / Stephen Daly.

By: Material type: TextPublisher: Oxford, UK ; Hart Publishing, 2020Distributor: [London, England] : Bloomsbury Publishing, 2020Description: 1 online resource (xxx, 234 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781509930562
  • 150993054X
  • 9781509930555
  • 1509930558
  • 9781509930548
Subject(s): Genre/Form: Additional physical formats: Print version:: Tax authority advice and the publicDDC classification:
  • 343.4104 23
LOC classification:
  • KD5375 .D35 2020eb
Online resources: Available additional physical forms:
  • Also published in print.
Contents:
Introduction -- What is HMRC Advice? -- The Role of HMRC Advice -- Problems with Advice -- Scrutiny -- Remedies -- Reforms -- Conclusion.
Summary: "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"-- Provided by publisher.
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)
No physical items for this record

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.

"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"-- Provided by publisher.

Also published in print.

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

Mode of access: World Wide Web.

Description based on online resource; title from digital title page (viewed on May 01, 2020).

There are no comments on this title.

to post a comment.