Tax Authority Advice and the Public
«[R]arely will a reader find such a finely detailed analysis of how existing UK proposals, Australian practices and other ideas might be given practical applicability in the UK with minimal disruption. This is sensitive and fine-grained academic impact work and deserves the widespread attention that it is likely to command.»
Dominic de Cogan, British Tax Review
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. Les mer
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.
Detaljer
- Forlag
- Hart Publishing
- Innbinding
- Innbundet
- Språk
- Engelsk
- Sider
- 264
- ISBN
- 9781509930531
- Utgivelsesår
- 2020
- Format
- 23 x 16 cm
Anmeldelser
«[R]arely will a reader find such a finely detailed analysis of how existing UK proposals, Australian practices and other ideas might be given practical applicability in the UK with minimal disruption. This is sensitive and fine-grained academic impact work and deserves the widespread attention that it is likely to command.»
Dominic de Cogan, British Tax Review
«The book is not only important. It is also well researched, very comprehensive and delves deep into problem and solution statements.»
Giorgio Beretta, LIUC University, Intertax
«This is a nicely structured book on the provision of advice by HMRC which explains the deficiencies in the current system. A useful normative framework is developed for assessing reform proposals. Moreover, it offers a solid basis for comparison and assessment of the legal framework and actual practice of tax authority’s advice in other jurisdictions.»
Hans Gribnau, Professor at the Universities of Leiden and Tilburg, The Admin Law Blog