Description
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.
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.
About the Author
Stephen Daly is Lecturer in Corporate Law at the Dickson Poon School of Law, King's College London.
Reviews
[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 *
That Daly's work can both say and do something substantive for tax law and tax law scholars, while also causing others, like me, who research much further afield, to sit back and pause is a testament both to the crafting that has gone into the text and also to the universality of the big-ticket issues it addresses: power, law, and discretion. -- Steven Vaughan, Professor of Law, UCL Faculty of Laws * The Admin Law Blog *
Book Information
ISBN 9781509930531
Author Dr Stephen Daly
Format Hardback
Page Count 264
Imprint Hart Publishing
Publisher Bloomsbury Publishing PLC
Weight(grams) 520g
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.
About the Author
Stephen Daly is Lecturer in Corporate Law at the Dickson Poon School of Law, King's College London.
Reviews
[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 *
That Daly's work can both say and do something substantive for tax law and tax law scholars, while also causing others, like me, who research much further afield, to sit back and pause is a testament both to the crafting that has gone into the text and also to the universality of the big-ticket issues it addresses: power, law, and discretion. -- Steven Vaughan, Professor of Law, UCL Faculty of Laws * The Admin Law Blog *
Book Information
ISBN 9781509930531
Author Dr Stephen Daly
Format Hardback
Page Count 264
Imprint Hart Publishing
Publisher Bloomsbury Publishing PLC
Weight(grams) 520g
