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OverviewThere 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. Full Product DetailsAuthor: Dr Stephen DalyPublisher: Bloomsbury Publishing PLC Imprint: Hart Publishing Weight: 0.520kg ISBN: 9781509930531ISBN 10: 1509930531 Pages: 264 Publication Date: 02 April 2020 Audience: Professional and scholarly , Professional and scholarly , Professional & Vocational , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: Manufactured on demand  We will order this item for you from a manufactured on demand supplier. Table of Contents1. Introduction I. Introduction II. Background III. Justification for Study IV. Book Outline V. Conclusion 2. What is HMRC Advice? I. Introduction II. Individual Advice III. General Advice IV. Conclusion 3. The Role of HMRC Advice I. Introduction II. Understanding HMRC’s Role III. The Desirability of HMRC Advice IV. A Normative Framework for HMRC Advice V. Conclusion 4. Problems with Advice I. Introduction II. Correctness III. Clarity IV. Accessibility V. Conclusion 5. Scrutiny I. Introduction II. Parliamentary Scrutiny III. The Adjudicator and Ombudsman IV. The Tribunals and Courts V. Taxpayers and Representative Groups VI. Conclusion 6. Remedies I. Introduction II. Public Law III. Private Law IV. Non-court Remedies V. Conclusion 7. Reforms I. Introduction II. Binding Rulings III. Proposals in Respect of Individual and General Advice IV. Conclusion 8. ConclusionReviews[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 * [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 * Author InformationStephen Daly is Lecturer in Corporate Law at the Dickson Poon School of Law, King’s College London. Tab Content 6Author Website:Countries AvailableAll regions |
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