Tax authority advice and the public / Stephen Daly.
By: Daly, Stephen [author.]
.Publisher: Oxford : Hart Publishing, Bloomsbury Publishing Plc, 2020Description: xxix, 234 pages.Content type: text Media type: unmediated Carrier type: volumeISBN: 9781509930531; 9781509930548; 9781509930555.Subject(s): Great Britain. HM Revenue & Customs | Tax administration and procedure -- Great Britain | Advisory opinions -- Great Britain | Soft law -- Great BritainDDC classification: 343.4041 | Item type | Current library | Class number | Status | Date due | Barcode | |
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| Book | House of Lords Library - Palace Dewey | 343.4041 DAL (Browse shelf(Opens below)) | Available | 020933 |
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| 343.404 PRI The principle of equality in European taxation / | 343.4041 BRI British master tax guide 2019-20 / | 343.4041 BRO The great tax robbery : how Britain became a tax haven for fat cats and big business / | 343.4041 DAL Tax authority advice and the public / | 343.4041 DAV Introduction to revenue law / | 343.4041 FIN Finance Act handbook 2013. | 343.4041 LOU Tiley's revenue law. |
Based on author's thesis (doctoral - University of Oxford, 2017) issued under title: HMRC and the public : the case for reform of soft law.
What is HMRC advice? -- The role of HMRC advice -- Problems with advice -- Scrutiny -- Remedies -- Reforms.
"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.