000			04103nam a2200613 i 4500
001			9781509930562
003			CaBNVSL
005			20240318132039.0
006			m o d
007			cr cn|||||||||
008			200710s2020 enk ob 101 0 eng d
010			_z 2020001976 (print)
020			_a9781509930562 _q(ebook)
020			_a150993054X _q(electronic book)
020			_z9781509930548 _q(PDF)
020			_a9781509930555 _q(electronic book)
020			_z9781509930531 _q(print)
020			_a1509930558 _q(electronic book)
020			_a9781509930548 _q(electronic book)
024	7		_a10.5040/9781509930531 _2doi
035			_a(OCoLC)1137755696
035			_a(CaBNVSL)mat09930562
040			_aDLC _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae-uk---
050		4	_aKD5375 _b.D35 2020eb
082	0	0	_a343.4104 _223
100	1		_aDaly, Stephen, _d1989- _eauthor.
245	1	0	_aTax authority advice and the public / _cStephen Daly.
264		1	_aOxford, UK ; _bHart Publishing, _c2020.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2020
300			_a1 online resource (xxx, 234 pages).
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
500			_aBased on author's thesis (doctoral - University of Oxford, 2017) issued under title: HMRC and the public : the case for reform of soft law.
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction -- What is HMRC Advice? -- The Role of HMRC Advice -- Problems with Advice -- Scrutiny -- Remedies -- Reforms -- Conclusion.
506			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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"-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant 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			_aMode of access: World Wide Web.
588			_aDescription based on online resource; title from digital title page (viewed on May 01, 2020).
610	1	0	_aGreat Britain. _bHM Revenue & Customs.
650		0	_aTax administration and procedure _zGreat Britain.
650		0	_aAdvisory opinions _zGreat Britain.
650		0	_aSoft law _zGreat Britain.
650		7	_aTaxation & duties law _2bicssc
655		0	_aElectronic books.
776	0	8	_iPrint version: _aDaly, Stephen, 1989- _tTax authority advice and the public _dOxford ; New York : Hart, 2020. _z9781509930531 _w(DLC) 2020001975
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781509930562?locatt=label:secondary_bloomsburyCollections
975			_aHART Publishing Practitioner 2020
999			_c10611 _d10611