Tax Authority Advice and the Public
Leveringstid: Sendes innen 21 dager
På grunn av Brexit-tilpasninger og tiltak for å begrense covid-19 kan det dessverre oppstå forsinket levering
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.
III. Justification for Study
IV. Book Outline
2. What is HMRC Advice?
II. Individual Advice
III. General Advice
3. The Role of HMRC Advice
II. Understanding HMRC's Role
III. The Desirability of HMRC Advice
IV. A Normative Framework for HMRC Advice
4. Problems with Advice
II. Parliamentary Scrutiny
III. The Adjudicator and Ombudsman
IV. The Tribunals and Courts
V. Taxpayers and Representative Groups
II. Public Law
III. Private Law
IV. Non-court Remedies
II. Binding Rulings
III. Proposals in Respect of Individual and General Advice
Highlighting many potential arguments which could be raised before courts, in addition to explaining the merits of alternative avenues for redress, this book is the first study to look comprehensively at HMRC's role in providing tax advice and is essential reading for practitioners engaged in the area.